NEIL ABERCROMBIE

FREDERICK D. PABLO

GOVERNORDIRECTOR OF TAXATIONBRIAN SCHATZRANDOLF L. M. BALDEMORLT. GOVERNOR

DEPUTY DIRECTOR

STATE OF HAWAII

DEPARTMENT OF TAXATIONP.O. BOX 259
HONOLULU, HAWAII 96809

PHONE NO: (808) 587-1510
FAX NO: (808) 587-1560

September 26, 2011

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2011-26
RE:Information Reporting Under Act 105, Session Laws of Hawaii 2011

Act 105, Session Laws of Hawaii 2011, temporarily suspends certain general excise tax
and use tax exemptions for the period from July 1, 2011 through June 30, 2013. The suspension
means that the transactions will no longer be exempt from the general excise tax or use tax. See
Department of Taxation Announcement No. 2011-09.
In order to provide comprehensive information for determining the impact of Act 105 on
businesses, this new law requires the Department of Taxation (“Department”) to gather
information from all taxpayers who have exemptions or deductions from the general excise anduse tax.
The Act provides some exceptions to the information reporting requirement. There will
be no information reporting on amounts exempt under section 237-24(1) through (7), which
includes amounts received from certain types of insurance, gifts, compensatory tort damages,
employee wages, and alimony.
The Department will issue a new form, Schedule GE-1, Survey of General Excise Tax
Exemptions and Deductions, to meet this new reporting requirement.
Who Must File
Schedule GE-1 must be filed by any taxpayer claiming exemptions or deductions underChapters 237 and 238 for tax years 2010, 2011, and 2012. However, nonprofit organizations
who have applied for and received from the Department an exemption from the general excise
tax will not be subject to this information reporting requirement and will not have to file aSchedule GE-1. See Tax Information Release 2011-04 for more information on nonprofit
organization general excise tax filing obligations.
Where and How to FileIn order to have the response from the business community electronically compiled andtimely available for the start of the next Legislative Session, this form is to be filed exclusively
by means of electronic filing at www.ehawaii.gov/efile. To file this form, a taxpayer must firstDepartment of Taxation Announcement No. 2011-26
September 26, 2011Page 2 of 3
register and create an account at ehawaii.gov. If the taxpayer already has an account atehawaii.gov, select Schedule GE-1 to file.
A separate form must be filed for each Hawaii Tax Identification Number. If thetaxpayer has multiple Hawaii Tax Identification Numbers for General Excise and Use Tax, aseparate Schedule GE-1 must be filed for each tax account number.
Information Needed to File Schedule GE-1
The following provides a general description of the information needed to complete theSchedule GE-1:Company Profileo Name of Companyo Hawaii Tax Identification Number
o Federal Employer Identification Number or Social Security Number
o Address, Contact Person, Phone Number, and E-mail Address
Business Activityo North American Industry Classification System (NAICS) six digit code (asreported on business registration form BB-1 and/or on income tax return) (NAICS
website: http://www.census.gov/epcd/naics07/naics07-6.xls)
o Number of years the company has been in businesso Amount of the world-wide gross proceeds or gross income received by thecompany for the tax year (from your Federal income tax return)o Amount of gross proceeds or gross income received by the company from its
activities in Hawaii for the tax year (from your Form G-49)
Hawaii Workforceo Total number of full-time and part-time permanent employees in Hawaii during
the week that includes December 12th of the tax year
o Average annual wage for all full-time permanent employees
o Number of full-time and part-time permanent employees reported above into theappropriate wage bands, as computed on an annualized basis, such as: Less than $30,000
 $30,000 - $59,999
 $60,000 - $99,999
 $100,000 or moreo Total number of temporary or seasonal workers used by the company in Hawaii
during the tax year
o Duration of employment of temporary or seasonal workers
 0 – 30 days
 31 – 60 days
 61 – 90 days
 91 days or more
General Excise Tax Exemption and Deductions

Department of Taxation Announcement No. 2011-26
September 26, 2011
Page 3 of 3o Total amount of the exemptions and deductions the company claimed on Form G49 (Line 36) for the tax year
o Amount of exemption or deduction claimed under each section of the law
Period Covered
The Schedule GE-1 is for tax years ending in 2010, 2011, and 2012.

Form Due Date
For any tax year ending on or before July 31, 2011, the due date is December 1, 2011.
For tax years ending after July 31, 2011, this form will be due when Form G-49 (Annual Returnand Reconciliation of General Excise/Use Tax Return) is due.
Act 105 takes effect July 1, 2011 and is repealed June 30, 2013.
For more information on this Act, please contact the Rules Office at 808-587-1577.

FREDERICK D. PABLO
Director of Taxation