Department of Taxation, State of Hawaii

 
 

Schedule GE-1
Instructions
(2011)
STATE OF HAWAII -- DEPARTMENT OF TAXATION
SURVEY OF GENERAL EXCISE/USE TAX
EXEMPTIONS AND DEDUCTIONS
 
 
Download GE-1 Instructions PDF

General Instructions:

Act 105, Session Law of Hawaii 2011, requires the Director of Taxation to collect information on all exclusions or exemptions of all amounts, persons, or transactions from general excise and use tax.

Who Must File

Schedule GE-1 must be filed by all taxpayers claiming any general excise and/or use tax exemption(s) and/or deduction(s) for tax years 2010, 2011, and 2012, except for certain nonprofit organizations that have applied for and received approval from the Department of Taxation for an exemption from the general excise tax.

Where and How to File

Schedule GE-1 must be filed electronically on the Department of Taxation's Electronic Services website at https://www.ehawaii.gov/efile. To file this form, a taxpayer must first register and create an account at the Electronic Services website. Please be sure to register ALL of the Hawaii Tax I.D. Numbers registered to you. If you have already registered and created an account, log in, select the Hawaii Tax I.D. Number you are filing for, and click on the Schedule GE-1 under the Business Taxes section to begin the survey.

Taxpayers with Multiple General Excise/Use Tax Hawaii Tax I.D. Numbers - If you have more than one GE Hawaii Tax I.D. number, you must file a Schedule GE-1 for each Hawaii Tax I.D. number. Do NOT combine the information into one filing. If you haven't done so, please be sure to register ALL of the Hawaii Tax I.D. numbers registered to you.

Form Due Date

For any tax year ending on or before July 31, 2011, this form is due on December 1, 2011. For tax years ending after July 31, 2011, this form is due when your Form G-49 (Annual Return and Reconciliation of General Excise/Use Tax Return) is due, including any extensions. See the examples listed below.

If your tax year ends on: Then Schedule GE-1 is due:
06/30/2010 12/01/2011
12/31/2010 12/01/2011
07/31/2011 12/01/2011
12/31/2011 04/20/2012
08/31/2012 12/20/2012

Period Covered by this Form

File Schedule GE-1 each year for tax years ending in 2010, 2011, and 2012.

Navigation of the Survey

You may edit any information before submitting by either using the action buttons at the bottom of the web page (e.g., Next, Previous) or the "breadcrumbs" at the top of the page. Breadcrumbs look like:

and are located at the top of the survey page. The breadcrumbs will take you to the specific page you select by clicking on the text. The grayed text is the web page that you are currently on. The breadcrumb for a specific page will only appear after you have actually entered that page using the action buttons at the bottom of the page.

Specific Instructions:

Taxpayer Information

Tax Year Ending - The month and day fields for the tax year ending are pre-populated from the taxpayer's profile. From the drop-down menu, select the year (i.e., 2010, 2011, or 2012) for the filing period for which you are reporting.

Name, Address, Contact Information - All fields have been pre-populated from the taxpayer's registration and tax account profile. If any of the information in the yellow highlighted fields is incorrect, please return to the registration screen by clicking on the "Update Profile" button to update this information. You cannot make changes to these fields on the existing web page.

The contact person, mailing address, telephone number(s), and email address fields can be updated with information relating specifically to this survey. The contact person, telephone number(s), and email address provided should be that of the person responsible for providing the information contained in Schedule GE-1. Updating the information on this page will not change the information in your profile. If wish to update this information in your profile, please select the "Update Profile" button at the bottom of the web page.

Amended Survey - If you are amending a survey that you have previously filed, then select "yes". If not, select "no".

Section One: Activities

Question 1a - North American Industry Classification System (NAICS) and Business Activity, please enter the 6-digit industry classification code that most closely matches your main business activity. This is the principal business or professional activity code that you are required to enter on your federal income tax return. For more information, see the federal instructions for reporting your business income or click on the North American Industry Classification System link to access the U.S. Census Bureau's NAICS website. Then in the space below the NAICS code, describe fully the type of business activities you are engaged in, concentrating on your principal activity and the product/service. If you are engaged in more than one type of activity, indicate the percentage of each type of activity based on your gross receipts. Examples: General Contractor - building construction (single-family residential 70%, hotel 10%, commercial 10%, industrial 10%); Manufacturing - men's aloha shirts; Retail - sporting goods; Wholesale and Retail - cosmetics (wholesale 90%, retail 10%).

Question 1b - Select the range of years, including the current tax year, you have performed the principal activity listed in 1a.

Question 1c - Select the range that represents your world-wide gross proceeds or gross income for the tax year. For purposes of this form, the gross proceeds are the amounts from all taxable types of activities (e.g., wholesaling, retailing, leasing, contracting, etc.) that are deemed gross income under Hawaii?s General Excise Tax Law from your world-wide sources. For example, if you are a retailer, report your world-wide gross proceeds from retailing. If you also sold stock, you would not include these amounts because a gain from the sale of stock is not a business activity nor gross income.

Question 1d - Enter the amount of gross proceeds or gross income received by the taxpayer from its activities in Hawaii for the tax year. This amount should have also been in Question 1c.

Section Two: Hawaii Workforce of the Company

Question 2b - Enter the total number of paid employees the organization employed in full-time and part-time positions during the week that included December 12th of your tax year. In order for a position to be treated as full-time or part-time, the employer must intend for the position to be filled for at least 52 consecutive weeks or 12 consecutive months, excluding any leaves of absence. A part-time position is a position in which the employee may work less than the hours required for a full-time position. A full-time position is a position in which the employee works an average 40 hours per week. Only include individuals who received a W-2 from the business and were not hired under contract with a temporary-hire agency.

Question 2c - Average the annualized wage for all full-time permanent employees reported in 2b.

Question 2d - Annualize the salary paid to all full-time and part-time employees who were employed during the week that included December 12th of the tax year and enter the aggregate number of employees for each wage band.

Question 2e - Enter the total number of individuals that provided services to the business in a position to be filled for less than 52 consecutive weeks or 12 consecutive months. These individuals include seasonal workers and individuals hired under a contract with a temporary-hire agency. Only include individuals who received a W-2 from the business or were paid according to a contract with a temporary-hire agency.

Question 2f - Divide the total number of temporary or seasonal workers indicated in the answer to Question 2e into groups according to how long they provided services to the business.

Section Three: General Excise and Use Tax Exemptions and Deductions

Question 3a - Enter the total amount of the exemptions and deductions the taxpayer claimed on Form G-49 (Line 36) for the tax year. Make sure you have entered the "GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED" from Schedule GE (Form G-49), General Excise/Use Tax Schedule of Exemptions and Deductions, on line 36.

Question 3b - Select the box for the exemption and deductions your organization claimed on Form G-49 for the tax year. Enter the amount of general excise/use tax exemptions and deductions the taxpayer claimed. Select each exemption or deduction claimed, but do not select more than one exemption for the same income. For example, if you had income that could have been nontaxable under 2 different exemptions, do not duplicate the exemption by claiming it under 2 different sections.

Question 3c - Select the box for the City and County of Honolulu surcharge exemptions and deductions the taxpayer claimed on Form G-49 for the tax year. Enter the amount of general excise/use tax exemptions and deductions the taxpayer claimed. Select each exemption or deduction claimed, but do not select more than one exemption for the same income. For example, if you had income that could have been nontaxable under 2 different exemptions, do not duplicate the exemption by claiming it under 2 different sections.

Confirmation Screen

Please review all of the information you have entered. If any of the information is incorrect, click on the "Edit" link of the applicable section to return to that section. When you have finished making your corrections, click the "Save" button at the bottom of the page, and then click on the "Confirm" breadcrumb at the top of the page to return to the confirmation screen.

To submit your survey, enter your full legal name and select the "SUBMIT" button. Schedule GE-1 will not be filed until you select the 'Submit' button.

If you submit your survey and later find that you need to make changes, you may amend the survey. To amend a previously filed survey, under the Taxpayer Information screen, select from the drop-down menu the tax year (i.e., 2010, 2011, or 2012) for the filing period for which you are amending. Then select "yes" for the question, "Are you amending a survey already filed for this tax year?"


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