General Excise Tax, computed and filed for you.
Hawaii General Excise Tax is not sales tax, and the difference trips up every national bookkeeping tool and half the mainland CPAs. We compute your GET from real revenue, prepare Form G-45, and file it on the state schedule.
GET is a tax on your gross, not the buyer
Under HRS §237, GET is levied on the business for the privilege of doing business in Hawaii, at 4 percent statewide plus the 0.5 percent Oahu county surcharge. It applies to almost all gross income, not just retail sales, which is why services, rent, and commissions are all in scope.
Because it is a tax on you, not a pass-through on the customer, getting the base right matters.
Form G-45, on the right cadence
Most businesses file the periodic G-45 quarterly; some monthly or semiannually depending on liability. We track your assigned schedule, compute the periodic return from your closed books, and file it.
At year end we prepare the annual reconciliation, Form G-49, which trues up what you filed against your actual annual gross.
Exemptions and the county surcharge, handled
We apply the exemptions and deductions you qualify for, and we apply the Oahu surcharge correctly so you are not overpaying or underpaying. If you sell wholesale, the lower 0.5 percent rate is applied where it belongs.
This is the detail work that a generic tool simply does not do for Hawaii.
Why automate it
A late or wrong G-45 draws penalties and interest, and the state does not forget. Automating it from your real numbers removes the quarterly scramble, the guesswork on the rate, and the risk of filing on stale figures.
You approve, we file, you get the confirmation.
What you get
Quarterly G-45 preparation and filing, the annual G-49 reconciliation, correct application of the Oahu surcharge and §237 base, and a record of every filing in your dashboard.
No more circling the deadline on a calendar.
Questions
Is GET the same as sales tax?+
No. GET is a tax on your gross business income under HRS §237, not a sales tax collected from the buyer. That is exactly why Hawaii-specific handling matters.
How often do you file?+
On your assigned periodic schedule, most commonly quarterly, plus the annual G-49 reconciliation.
Do you handle the Oahu county surcharge?+
Yes. The 0.5 percent Oahu surcharge is applied on top of the 4 percent state rate where it applies.
Which plan includes GET filing?+
GET filing is included on the Growth plan at $199 a month.
When is Form G-45 due?+
Periodic Hawaii GET returns on Form G-45 are generally due by the 20th day of the calendar month after the filing period closes. A quarterly return for January through March is due April 20, unless the date falls on a weekend or legal holiday. openbooks.fyi tracks the due date tied to the business filing period.
Who files monthly instead of quarterly?+
Hawaii filing frequency is based on annual GET liability under HRS §237-30. Businesses with more than $4,000 in annual liability usually file monthly, $2,000 to $4,000 usually file quarterly, and $2,000 or less usually file semiannually. The assigned schedule should match the Hawaii Department of Taxation account record.
What is Form G-49 for?+
Form G-45 is the periodic GET return filed during the year. Form G-49 is the annual return and reconciliation, used to report the full year under HRS §237 and true up amounts already filed on G-45. openbooks.fyi prepares the annual G-49 after the books are closed for the tax year.
What happens if a GET return is late?+
Late Hawaii tax filings can trigger penalties under HRS §231-39, plus interest on unpaid tax. A late G-45 can also create a mismatch when the annual G-49 is prepared. Filing from closed books keeps the return tied to actual gross income and reduces the chance of a penalty notice.
How does the wholesale 0.5 percent GET rate work?+
Certain wholesale transactions are taxed at the lower 0.5 percent rate under HRS §237 instead of the 4 percent retail/service rate. The classification depends on the transaction, customer, and documentation, not just the product sold. openbooks.fyi separates qualifying wholesale gross income before preparing Form G-45.
Can openbooks.fyi amend a G-45 or G-49?+
Yes. If a filed periodic return needs correction, the amended Hawaii GET form is generally Form G-45X. If the annual reconciliation needs correction, the amended annual return is Form G-49X. openbooks.fyi keeps the original filing record and uses corrected closed-book numbers for the amended return.
How is the return submitted online?+
Hawaii GET returns are commonly submitted through Hawaii Tax Online, also called HTO, under the business tax account. The workflow uses the closed books to prepare Form G-45, routes the return for approval, submits through the state system, and stores the filing confirmation in the dashboard.
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