Hawaii general excise tax annual return

File the annual general excise tax reconciliation (Form G-49) by the 20th day of the fourth month after the tax year ends, reconciling the periodic G-45 returns.

When: By the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year).
Agency: Hawaii Department of Taxation
Form: Form G-49
Applies to: Every company collecting sales tax in Hawaii.
Fee: Any tax not already paid with the periodic returns
If missed: 5% a month late, up to 25%, plus interest
Source: tax.hawaii.gov, read October 22, 2026

Jay explains

Hawaii's general excise tax on gross receipts stands in for a sales tax, and the periodic returns on Form G-45 (the sales tax line on this calendar) are reconciled once a year on Form G-49, due by the 20th day of the fourth month after the tax year ends, April 20 for a calendar year. The annual return is due even when the periodic returns paid everything.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

April 20, 2027
April 20, 2028

Also in Hawaii

Hawaii annual report Hawaii annual report Hawaii annual report Hawaii nonprofit annual report Hawaii charitable organization annual financial report Hawaii corporate income tax return Hawaii corporate estimated tax payment Hawaii pass through entity return Hawaii personal income tax return with business income Hawaii unemployment insurance wage report Hawaii annual withholding reconciliation Hawaii temporary disability insurance

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What kind of organization is it?

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State of formation

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We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

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