Hawaii Tax News
Administering the tax laws for the State of Hawaii in a consistent, uniform, and fair manner

Volume 6, Number 3

State of Hawaii ! Department of Taxation

Systems
Modernization ProjectO

ur Integrated Tax Processing System (ITPS)
net income processing component is going liveon November 2, 2002! This component will replace ourcurrent net income tax processing system. Some of theadvantages of the new technology include:• Increased automation,• Increased accuracy of data in the tax processing
system, and• More information available to staff to respond to
taxpayer inquiries.
Taxpayers can expect processing delays if they file
paper returns because all names and addresses on paper
returns will need to be keyed in whether they use amailing label or not. Just one more reason to e-file your2002 income tax returns!

Bulk Filing ProjectW

hat is Bulk Filing? Bulk filing refers to theability to file many/multiple forms at one
time. Rather than having to submit paper returns one at atime, you will be able to send thousands of returns
electronically. Many of you may be thinking the
Department already has a form of bulk filing with our
withholding periodic returns processed over dial-up
modems. That is true, but we will be modernizing andexpanding the bulk filing channel.
A vendor has been selected to provide a bulk filingsystem that will accept Form HW-14 (withholding
periodic return), Form HW-26 (withholding extension),
Form G-45 (general excise periodic return), Form G-49
(general excise annual return), Form TA-1 (transient
accommodations periodic return), and Form TA-2
(transient accommodations annual return) via theInternet and process them through the production
system.
The bulk filing system benefits everyone! Taxpayers
who file large volumes of forms and payments will enjoy
the ease and convenience of e-filing multiple forms andpayments. The Department benefits from increased

FALL 2002

accuracy of documents and increased efficiency inprocessing the returns.

Remittance
Processing System
ProjectA

remittance processing system encompassing
the use of payment vouchers to process tax
payments is scheduled to be implemented in early 2003.
All automated tax type payments (miscellaneous tax
types not included) will be processed through thissystem. The benefits of this new system and its related
processes are to:• Eliminate the delay between the processing of tax
payments and the posting of tax payments into the tax
processing systems. When checks are processed fordeposit to the bank, this new system also will capture
payment information to update taxpayer records by
the next day. Currently, the delay between deposit
processing and input into the tax processing systemaverages a few weeks and results in non-current
See Remittance Project, Page 2

IN THIS ISSUE
Systems Modernization Project. . . . . . . . . . 1
Bulk Filing Project . . . . . . . . . . . . . . . . . . . . 1
Remittance Processing System Project . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Federal Refund Offset Project. . . . . . . . . . . 2
Administrative Rules Adopted . . . . . . . . . . . 2
Digest of Tax Measures . . . . . . . . . . . . . . . 3
New CD Available . . . . . . . . . . . . . . . . . . . . 3
Residential Construction andRemodeling Tax Credit . . . . . . . . . . . . . . 3
Conveyance Tax Questions . . . . . . . . . . . . 4
Year-End Workshops . . . . . . . . . . . . . . . . . 5
Booklet Suppression Via the Internet . . . . . 5
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . . 6
Fiscal Year Ended 2002 State Tax
Collections . . . . . . . . . . . . . . . . . . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F
By Director Marie Y. Okamura

Our tax workshops have beena great way to communicate withtax practitioners - our partners to improve tax administration.
We have been able to provide
updates on new tax statutes,
administrative rules, what’s newand coming soon, etc., and also
havereceived
helpfulsuggestions from participants.
Two practitioners’ suggestions
that we are adopting aredescribed in this issue: bulk filing (page 1) and booklet
suppression (page 5).
Three years ago, we kicked off our systems
modernization project. Staff has been undergoing
intensive training in preparation for the planned
implementation of the net income processing component
later this year (see article on page 1). The system
implementation itself is only a component of the
Department’s business process reengineering andreorganization.
We continue to look for ways to improve our deliveryof services to our customers and to the people of Hawaii.

Remittance Project(From Page 1)

taxpayer data.
Utilizethe financial reporting capabilities of the•Integrated Tax Processing System (ITPS) for
revenue reporting. Without this system, the delay
between deposit processing and updating of the ITPS
system would be too long to allow use of the ITPS
reports and meet the revenue accounting reporting
deadlines.
This project will involve the revision of tax forms toaccommodate the new payment vouchers. The income
tax extension forms have been redesigned to be used as
payment vouchers. In the general excise, withholding,transient accommodations, and rental motor vehicle andtour vehicle surcharge tax booklets, the payment
vouchers will be attached to the periodic and annual tax
returns. More information on the new payment vouchers
will be included in our winter issue.

Fall 2002

Federal Refund Offset
ProjectO

ur Compliance Division will be executing a
project to participate in the IRS Refund Offset
program. This program will allow us to offset Hawaii
income tax liabilities with federal refunds. In order to beoffset by a federal refund, the following must happen:• An individual income tax liability must exist greaterthan $100,• A lien has to be filed,• The taxpayer will be notified of the pending federal
offset and allowed 60 days to respond, and• There can be no existing bankruptcy judgement on
the taxpayer.
If these conditions are met, we will send a request to
the Financial Management Services to offset the Hawaii
liability against a current or future federal refund for the
taxpayer. The refund amount will then be sent into ourIntegrated Tax Processing System to offset the liability.
The program is currently scheduled to generate theinitial offset requests by the beginning of February 2003.

Administrative Rules
AdoptedAdministrative rules amending chapters 18-243
and 18-251, Hawaii Administrative Rules(HAR), were adopted by the Department and signed by
See Rules Adopted, Page 3

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editor:Address:
Telephone:
Fax:
E-mail:Website:Forms By
Fax/Mail:
Consumer Dial:

Marie Y. Okamura
Lynne Kuroda
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 219
Honolulu, HI 96813-5094
808-587-1577
808-587-1584
Technical_Section@tax.state.hi.us
www.state.hi.us/tax
808-587-7572
Toll-Free 1-800-222-7572
808-587-1234, code 7700

Fall 2002

Hawaii Tax News

Rules Adopted

Page 3

district tax office. The full text of the legislation is on theLegislature’s website at www.capitol.hawaii.gov.

(From Page 2)

Governor Cayetano. The Department also repealed
chapter 18-244D, HAR. The rules took effect on August
12, 2002.
Chapter 18-243, HAR, relating to the fuel tax, isamended by: (1) adding a definition of "public
highways", (2) adding a new section discussing the
exemption from fuel taxes for the sale of bonded aviation
fuel, and (3) housekeeping amendments.
Chapter 18-251, HAR, relating to the rental motor
vehicle and tour vehicle surcharge tax, is amended by:(1) adding a new subsection to clarify the exemption forvehicles leased on a month-to-month basis, (2) repealing
the obsolete tax rate of "$2.00 per day or any portion of
the day" and inserting a reference to the current tax rate($3.00 per day), and (3) housekeeping amendments.
Chapter 18-244D, HAR, relating to the liquor tax, isrepealed. This chapter contained obsolete liquor tax
rates, obsolete definitions, and obsolete provisions forthe adjustment of the liquor tax rates.
A copy of the rules may be downloaded from the
Department’s website at www.state.hi.us/tax.

Digest of Tax
MeasuresK

eeping up with new tax laws is a chore, but if
you’re in business you need to stay informed.
Fortunately, we have already compiled and summarized
the major tax measures enacted during the 2002
Legislative Session for you in our annual Digest of Tax
Measures (“Tax Digest”).
In addition to the summaries, the Tax Digest also
includes a list of Internal Revenue Code sections
changed by the federal Economic Growth and Tax Relief
Reconciliation Act of 2001 (EGTRRA), and identifies
those sections that were adopted by Hawaii as part of Act
223 and those that were not adopted. The Tax Digest also
lists Hawaii tax statutes affected by the new legislation.
More information on the various Acts is provided in
Department of Taxation Announcements that have been
issued. Tax Information Release No. 2002-3 also wasissued to provide guidance on the residential
construction and remodeling tax credit that was
extended by Act 174, SLH 2002.
The Tax Digest, announcements, and tax information
release may be obtained from our website atwww.state.hi.us/tax, by calling our request line at587-7572 (toll-free at 1-800-222-7572), or from any

New CD AvailableWe have recently released a CD containing an
unofficial compilation of Title 14, theHawaii Tax Statutes, and Title 18, the Hawaii
Administrative Tax Rules, updated through December
31, 2001. Although this information is available on our
website, many users find it more convenient to have it
available on a CD.
If you want to order this CD, obtain an order form
from our website at www.state.hi.us/tax or by calling587-7572 (toll-free at 1-800-222-7572). Complete theorder form and submit it to our Taxpayer Services
Branch with your $15 payment (payable to the “Directorof Finance”). CDS also can be obtained at our Oahu
District Tax Office at the Taxpayer Service windows on
the ground floor.

Residential
Construction andRemodeling Tax CreditT

he hottest topic at our recently held summer
workshops was the residential construction andremodeling tax credit that was enacted during the Third
Special Session of 2001 and extended by Act 174,
Session Laws of Hawaii 2002.
The intent behind this 4% nonrefundable credit on
qualifying costs for the construction and renovation ofresidential real property was to encourage us to hire
contractors and thus stimulate the economy. We can’ttell if it is stimulating the economy yet, but it is definitely
stimulating a lot of interest.
If you incur construction, alteration, or modification
costs for a house, apartment, or other residential unit, or
if your association of apartment owners incurs suchcosts (e.g., reconditioning or replacing the building’s
elevators), then you might be able to claim this credit. If
you’re a contractor, then you might want to tell yourclients!
Qualifying costs include costs incurred for plans,design, construction, and equipment that is permanently
affixed to a residential unit and that is related to the new
construction, alteration, or modification of a residential
unit. For example, adding an extension to a house
See Residential Credit, Page 4

Page 4

Hawaii Tax News

Residential Credit(From Page 3)

qualifies, but building a fence around the yard does not(not part of the residential unit itself), and mostappliances (e.g., refrigerators, stoves, etc.) also do not(not permanently affixed).
Qualifying costs do NOT include costs incurred formaintenance. For example, retiling an entire floor will
qualify, but merely replacing a few tiles will not.
For costs incurred last year, claim your credit ASAP!
This credit must be claimed within twelve months of theclose of the tax year in which the costs were incurred.
Calendar year taxpayers who incurred qualifying costs
in 2001, for example, must claim the credit no later thanDecember 31, 2002. If you already filed your return, filean amended return.
For detailed information on this credit, see Tax
Information Release (TIR) No. 2002-3. TIR No. 2002-3
is available from our website at www.state.hi.us/tax, bycalling our request line at 587-7572 (toll-free at
1-800-222-7572), or from any district tax office.

Conveyance Tax
QuestionsWe receive many questions regarding theconveyance tax and how to complete Form
P-64B, Exemption From Conveyance Tax. Here aresome of the commonly asked questions.
Question: What is the conveyance tax?
Answer: The conveyance tax is imposed on any transfer
or conveyance of real property and/or real property
interest (e.g., deeds, leases, subleases, assignments oflease, agreements of sale, assignments of agreement ofsale, etc.). See Tax Information Release (TIR) No.
89-11.
Question: What is exempt from the conveyance tax?
Answer: Unless specifically exempted under theConveyance Tax Law, all transfers or conveyances ofreal property and/or real property interest are subject tothe conveyance tax. See section 247-3, Hawaii Revised
Statutes (HRS), and TIR No. 89-11.
Question: What is Form P-64B?
Answer: Form P-64B, Exemption From ConveyanceTax, is used to request for an exemption from theconveyance tax.
Question: Do I fill in Part I or Part II of Form P-64B?
Answer: Use Part I or Part II, but not both. An
exemption claimed under Part I must be reviewed andFall 2002

approved by the Department of Taxation before filingwith the Bureau of Conveyance. An exemption claimed
in Part II may be filed directly with the Bureau ofConveyance.
Question: Who can sign Form P-64B?
Answer: At least one person made a party to the
document or the person’s duly authorized representative
may sign Form P-64B. A duly authorized representative
must have a power-of-attorney to sign the form andshould print or type their name under their signature on
the back of Form P-64B.
Question: Form P-64B requires that I list the tax map
key (TMK). Where can I find the TMK number for myproperty?
Answer: The TMK number for your property can belocated on the real property tax assessment notice which
is sent out annually by the counties. If you do not haveyour real property tax assessment notice, please inquirewith the county real property district office where yourproperty is located.
Question: Form P-64B requires that I list the date oftransaction. What is the date of transaction?
Answer: The date of transaction is the date thedocument is executed, or the date of the last
acknowledgment, whichever is later.
Question: What happens if Form P-64B is notcompleted properly?
Answer: If Form P-64B is not completed properly, theForm P-64B is rejected and returned to the taxpayer
together with all the other documents submitted.
Frequently, Form P-64B is rejected because the“Describe Transfer” line in Part I is not completed. A
description allows the Department to determine if thetransfer or conveyance qualifies for exemption under
section 247-3, HRS.
Question: I am transferring property into my trust. Do I
complete Part I or Part II on Form P-64B?
Answer: Part II should be completed if the transfer is:(1) by a grantor to a grantor revocable living trust or froma grantor revocable living trust to the grantor, who is theprimary beneficiary of the trust, or (2) from a grantor to atestamentary trust or from a testamentary trust to a third
party beneficiary. Part I should be completed for allother transfers to or from a trust which is not for abusiness purpose. Caution: Transfers to or from a trust
for business purposes do not qualify for an exemption
from the conveyance tax.
Question: Where can I find more information on theconveyance tax?
Answer: Sources of conveyance tax information
include: the Conveyance Tax Law and the Hawaii
Administrative Rules (HAR) thereunder, Chapter 243,
HRS, and Chapter 18-243, HAR; TIR No. 89-1, RE:
Conveyance Tax on Certain Time Share Conveyances;
See Conveyance Tax, Page 5

Fall 2002

Hawaii Tax News

Conveyance Tax(From Page 4)

TIR No. 89-11, RE: The Administration and Applicationof the Conveyance Tax Law; TIR No. 89-12, RE: The
Administration and Application of the Conveyance Tax;TIR No. 90-11, RE: The Administration and Applicationof the Conveyance Tax Law; and, TIR No. 92-2, RE: The
Administration and Application of the Conveyance Tax
Law. Additional information on the conveyance tax may
be obtained from our website at www.state.hi.us/tax, bycalling our request line at 587-7572 (toll-free at
1-800-222-7572), or from any district tax office.

preparation software, e-file returns, or use the fillable
forms available on our website and Tax Information
CD), just go to our website at www.state.hi.us/tax, select“Request to Stop Receiving Tax Booklets” at the top of
our homepage, complete the on-line form, and select“Submit Request.”Thank you for helping to lower the cost of
government!

Recently Issued Tax
Publications

T

Year-End Workshops

P

lanning for our year-end workshops has begun!
Topics are not yet finalized, but you'll be sure tohear about our new and revised tax forms, and an updateon the November implementation of our Integrated Tax
Processing System (ITPS) net income tax processing
component and its impact on the coming filing season.
The tentative dates for the half-day workshops are:
Maui - December 5; Hilo - December 11; Kona December 12; Oahu - December 16; and Kauai December 18. Four hours of CPE credit for attendees
will be available.
Look for our information and registration flyer on our
website at www.state.hi.us/tax in late October. The flyer
also will be available by calling our request line at587-7572 (toll-free at 1-800-222-7572), or from any
district tax office.

Booklet Suppression
Via the InternetIn our summer issue, we asked for your help in
cutting the cost of government through ourbooklet suppression program. So far, a few of you haveasked to have the printing of your booklet(s) suppressed,
but we really need more of you to participate.
To make it easier for you to participate, you can now
request that we “suppress the printing” of your general
excise, withholding, transient accommodations, andrental motor vehicle and tour vehicle surcharge tax
forms booklet(s) via the Internet! If you don’t use yourbooklet (because you or your accountant use tax

Page 5

he following is a list of the publications issued
by the Department of Taxation from January
2002 through September 2002. Copies of thesepublications may be obtained from our website atwww.state.hi.us/tax. With the exception of the Hawaii
Administrative Rules, copies of these publications also
may be obtained by calling our request line at 587-7572(toll-free at 1-800-222-7572), or from any district tax
office.
Chapter 18-243, HAR - Relating to the fuel tax.
Chapter 18-251, HAR - Relating to the rental motor
vehicle and tour vehicle surcharge tax.
TIR No. 2002-1 - Summarizes statutory rights,
obligations, and procedures, relating to the audit of net
income, general excise, and use tax returns by the
Department which may result in the assessment ofadditional taxes; appeals from the assessment of taxes;
claims for refund or credit; and payment to the State
under protest.
TIR No. 2002-2 - Discusses the withholding of state
income taxes on the disposition of Hawaii real property
by a nonresident person.
TIR No. 2002-3 - Provides guidance regarding theresidential construction and remodeling tax credit asamended by Act 174, SLH 2002.
TIR No. 2002-4 - Provides information on Act 98,
SLH 2002, Relating to the Conformity of the State Tax
Laws to the United States Constitution.
Announcement No. 2002-1 - Provides a list of
candidates for political office who have registered withthe campaign spending commission.
Announcement No. 2002-2 - A listing of new andobsolete tax forms, instructions, and schedules; errors
found on Hawaii tax forms as of January 21, 2002.
Announcement No. 2002-3 - A listing of the Tax
Information Releases in effect and obsolete as ofJanuary 25, 2002, and a listing of Hawaii Administrative
Rules related to taxation.
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

Announcement No. 2002-4 - Provides information
regarding electronic filing as a means of electronic funds
transfer.
Announcement No. 2002-5 - Informs taxpayers thatthe federal Job Creation and Worker Assistance Act of2002 does not apply to Hawaii income taxes.
Announcement No. 2002-6 - Provides informationon Act 110, SLH 2002, which provides persons with
impaired sight, hearing, or who are totally disabled thesame general excise tax benefits regardless of the entity
in which they choose to do business.
Announcement No. 2002-7 - Provides informationon Act 153, SLH 2002, regarding collection procedures.
Announcement No. 2002-8 - Provides informationon Act 63, SLH 2002, which provides a refundable
income tax credit of $1 per qualified resident individualas mandated by the State Constitution.
Announcement No. 2002-9 - Provides informationon Act 94, SLH 2002, which authorizes the Department
of Taxation and the Attorney General to inspect any
entity or vehicle to enforce the Cigarette and Tobacco
Tax Law, and makes the cigarette tax stamping program
permanent.
Announcement No. 2002-10 - Provides informationon Act 146, SLH 2002, which eliminates the use tax
exemption for qualified businesses operating within anenterprise zone.
Announcement No. 2002-11 - Provides informationon Act 174, SLH 2002, which extends the residential
construction and remodeling tax credit to costs incurred
before July 1, 2003, and clarifies costs qualifying for thecredit.
Announcement No. 2002-12 - Provides informationon Act 190, SLH 2002, which lowers the adjusted grossincome threshold for individuals required to makeannual payments for their estimated income taxes, andreduces the percentages used to determine the required
annual payment.
Announcement No. 2002-13 - Provides informationon Act 225, SLH 2002, which requires the owner of avehicle purchased out-of-State to provide proof the use
tax was paid before the owner can receive a certificate ofregistration.
Announcement No. 2002-14 - Provides informationon Act 236, SLH 2002, which clarifies that atelecommunication service provider may segregate its
income between the general excise tax and the public
service company tax using a reasonable method.
Announcement No. 2002-15 - Provides informationon Act 223, SLH 2002, which brings Hawaii Income Tax

Fall 2002

Law into conformity with many but not all of thechanges made to the Internal Revenue Code by thefederal Economic Growth and Tax Relief
Reconciliation Act of 2001.
Announcement No. 2002-16 - Provides informationon Act 246, SLH 2002, which increases the excise tax on
cigarettes from 5 cents per cigarette to 6 cents on
October 1, 2002, to 6.5 cents effective July 1, 2003, andto 7 cents on July 1, 2004.
Announcement No. 2002-17 - Provides informationon Act 209, SLH 2002, which conforms Hawaii’s tax
law to the federal Mobile Telecommunications Sourcing
Act, P.L. 106-252 (July 28, 2000).
Announcement No. 2002-18 - Announces the
adoption of amendments to chapters 18-243 and 18-251,
HAR, and the repeal of chapter 18-244D, HAR.
Announcement No. 2002-19 - Provides additional
information on Act 246, SLH 2002, which increases theexcise tax on cigarettes.
Hawaii Tax Information at a Glance Brochure Revised May 2002.
Digest of Tax Measures - Enacted by the State of
Hawaii, Twenty-first Legislature, Regular Session of2002.
Report on Tax Credits Claimed by Hawaii
Residents (2000).

Pending Tax
Publications

T

he following is a list of the Department’s tax
projects in progress, and the name andtelephone number of the staff member assigned to theproject.
Administration of Taxes• Application of penalties and interest and the waiverof penalties and interest - sections 231-3 and 231-39,
HRS.
• Clarify the application of the penalty for failure to
pay tax after timely filing a return (section
231-39(b)(3), HRS) where a corporation files anextension for a return and remits taxes with thereturn.
Income Tax Law• Clarify the application of the income tax to pension
amounts rolled over to an Individual Retirement
Account - section 235-7, HRS. (Peter Fritz,
587-1533)• Clarify whether a taxpayer who files an extension
See Pending Publications, Page 7

Fall 2002

Hawaii Tax News

Pending Publications(From Page 6)••

may amend a return during the extension period tochange filing status from married filing joint tomarried filing separate.
General Excise Tax Law• Clarify the application of the general excise tax forreimbursements - section 237-20, HRS. (Grant
Tanimoto, 587-1569)• Clarify the application of the general excise tax
exemption for scientific contracts - section 237-26,
HRS. (Johnson Lau, 587-1562)• Clarify when the Department may disclose tax return
information to persons contractually obligated to pay
general excise and use taxes assessed against another
under section 237-34(b), HRS.
• Application of the general excise, use, and income
taxes on agricultural cooperatives organized underchapter 421, HRS, and farmer’s cooperatives

Page 7

meeting the requirements of section 521, IRC.
Pyramiding relief for Hawaii businesses under Act
71, SLH 1999.
General excise tax exemption for exported services
and contracting and the use taxation of imported
services under Act 70, SLH 1999, and Act 198, SLH
2000.

Conveyance Tax Law• Clarify the application of the conveyance tax,
including transactions involving Fannie Mae.
(Johnson Lau, 587-1562)

Fiscal Year Ended 2002 State Tax Collections
July - June
(In Millions of Dollars)
Difference
Individual Income Tax
Corporate Income Tax
General Excise Tax
Transient Accommodations Tax
All Others
Total Tax Collections

FY 2002$ 1,071.6
45.5
1,612.3
157.6
637.4$ 3,524.4

FY 2001$ 1,104.8
60.8
1,640.0
177.2
695.6$ 3,678.4

Amount$ -33.2
-15.3
-27.7
-19.5
-58.2
$ -154.0

Percent-3.0%-25.2%-1.7%-11.0%-8.4%-4.2%

General Fund Revenues$ 3,048.5$ 3,157.7$ -109.1-3.5%(Note: Totals may not add up due to rounding.)

Total tax collections for fiscal year 2002, amounted to $3,524.4 million, or $154.0 million less than the same period
last year. Taxes accrued to the employment security fund declined by $29.3 million, mainly due to the decline in theunemployment insurance rate. General fund revenues also dropped $109.1 million from $3,157.7 million to $3,048.5
million. All categories experienced a loss over the previous year as shown in the table. The decline in general fund tax
collections was largely due to the following: a) the introduction of tax credits to stimulate the economy—such as thehigh technology business investment tax credit, the tax credit for research activities, and the residential construction
and remodeling tax credit; b) the transfer of public service company taxes in excess of 4% to the counties; c) the
raising of the filing threshold for general excise, withholding, transient accommodations, and rental motor vehicle andtour vehicle surcharge taxes allowing taxpayers to file at lesser intervals; and d) the final income tax rate reduction in
the three-phase income tax reduction which started in January 1, 1999. Had there been no change in the tax law, tax
revenue collections would have been flat. The decline in the visitor industry due to the September 11, 2001 event wasoffset by the continued increase in construction activity and other factors.

WEB INFORMATION AND FORMS
www.state.hi.us/tax
OAHU DISTRICT OFFICE
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
E-mail: Taxpayer_Services@tax.state.hi.us
Fax: 808-587-1488
Telephone:
For Tax Information:808-587-6515 (January - April 20)
808-587-4242
1-800-222-3229 (Toll-Free)808-587-1418 (TDD - For the hearing impaired)
1-800-887-8974 (TDD Toll-Free - For the hearing impaired)
Forms By Fax/Mail:
808-587-7572
1-800-222-7572 (Toll-Free)

MAUI DISTRICT OFFICE
State Office Building
54 S. High Street, #208
Wailuku, HI 96793-2198
Telephone: 808-984-8500 Fax: 808-984-8522
E-mail: Maui_Office@tax.state.hi.us

HAWAII DISTRICT OFFICE
State Office Building
75 Aupuni Street, #101
Hilo, HI 96720-4245
Telephone: 808-974-6321 Fax: 808-974-6300
E-mail: Hilo_Office@tax.state.hi.us

KAUAI DISTRICT OFFICE
State Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889
Telephone: 808-274-3456 Fax: 808-274-3461
E-mail: Kauai_Office@tax.state.hi.us

Taxpayer Services BranchState of Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259

DISTRICT TAX OFFICES
Forms and Information may be obtained from any district tax office,Mondays through Fridays, except State holidays, from 7:45 A.M. to
4:30 P.M.