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

Volume 5, Number 1

State of Hawaii ! Department of Taxation

JELF Implementationa Success!

Another milestone in our ongoing evolution intoa more efficient, 21st century agency is the
successful implementation of our Joint Federal/StateElectronic Filing (JELF) program. Our firstelectronically filed income
tax return was received on
January 16, and as of theend of February we hadreceived a total of 8,714
returns!
The JELF program hasgone relatively smoothly.
A minor problem has occurred where the check box for a
new or changed address is not checked when it should
be. The check box should be checked when the taxpayer
has a new address (the taxpayer is a first-time Hawaii
filer) or when the taxpayer has a changed address (thetaxpayer has filed a Hawaii tax return in the past but now
has a different address).
Electronic Return Originators (EROs) also should
keep up with software updates from their tax preparation
software developers. Developers are notified as software
defects are found. Developers then make the necessarychanges to the program and send the “fixes” to theirclients. If you are an ERO, please install the “fixes” fromyour software provider as soon as you receive them.
Tax preparers who want to file their clients’ returns
through JELF should contact our e-file coordinator,
Susan Adaniya, at efile@tax.state.hi.us for more
information. Individuals who want to file their own tax
return through the Internet have only one option at thistime; go to www.completetax.com for more
information. In the future, we hope that additional
services will be available.

Tax Information You
Can Rely On

At one time or another, you’ve probably needed
an answer to a tax question and haveexperienced the uncertainty that it brings. Who should

SPRING 2001

you ask? Is the answer correct? Could it be correct in one
situation but not in a slightly different situation? What if
you are questioned about the answer in the future?
Answers to many tax questions are found in our
publications, most of which are posted on our website atwww.state.hi.us/tax. These include our administrative
rules, brochures, Tax Facts publications, Tax
Information Releases, Department of Taxation
Announcements, and more.
Other tax questions may be about a specific situationthat is not addressed in our publications. In this case, you
could call us to get a verbal answer, or you could write aletter or e-mail us to obtain a written answer. In making
this decision, take the following into consideration.
The nature of taxes is such that the correctness of ananswer depends on the exact set of facts andcircumstances presented. For example, if you ask us
what general excise tax rate you should pay if you sellequipment, our answer would be, “it depends.” Thecorrect rate may be the wholesale rate of 0.5%, thephased-in pyramiding relief rate (3.0% in 2001), theretail rate of 4%, or even 0% if the sale qualifies for an
exemption; it just depends on the exact fact pattern.
If you decide to call for a verbal answer, neither thefacts presented nor the answer received is documented.
As a result, you may not rely upon that oral advice
should a question about that issue arise in the future.
If you write or e-mail us with a specific question, you
can rely on the written response that is sent to you as longas you provided complete and accurate information to us
along with supporting documents when necessary. You
See Tax Information, Page 2

IN THIS ISSUE
JELF Implementation a Success! . . . . . . . . 1
Tax Information You Can Rely On . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Improved Forms By Fax/Mail Service . . . . . 2
Income Tax Deadline . . . . . . . . . . . . . . . . . 3
Corrections to 2000 Tax Forms. . . . . . . . . . 3
Taxpayer Outreach Programs . . . . . . . . . . . 4
Practitioners’ Forum . . . . . . . . . . . . . . . . . . 4
Evaluating Proposed Tax Changes. . . . . . . 4
Criminal Actions . . . . . . . . . . . . . . . . . . . . . 5
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . . 6
Second Quarter State Tax Collections . . . . 7

Page 2

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

The 2001 legislative session
has been a very challenging one.
This year, members of the Houseof Representatives introduced
1,691 bills and members of the
Senate introduced 1,640 bills.
Each of the bills was reviewed todetermine if it would impact Statetax law or departmental
operations. The Department has
identified 307 bills for tracking.
A Tax Review Commission
will be convened July 1, 2001, as provided by Article VII,
Section 3 of the State Constitution. “The commission
shall submit to the legislature an evaluation of theState’s tax structure, recommend revenue and tax policy
and then dissolve.” In this issue, we discuss the criteria
used by the 1995-1997 Tax Review Commission as aframework for evaluating the many tax proposals.
The adoption of the amendments to the IRC for State
income tax purposes assures continued State conformity
with federal income tax law and minimizes taxpayers’
burdens in complying with Hawaii’s income tax law.
Those provisions that are proposed for adoption thisyear include: (1) the repeal of the installment method of
accounting for accrual basis taxpayers, (2) limits the
IRA contributions by a nonworking/lesser earning
spouse to the couple’s combined earned income, andadds the requirement that nondeductible IRA
contributions made by the working/greater earning
spouse, in addition to deductible IRA contributions andRoth IRA contributions made by that spouse, be
subtracted from the couple’s combined income indetermining the maximum IRA contribution that can bemade for the nonworking/lesser earning spouse, (3)extension of the medical savings account program, and(4) extension and modification of the enhanced
charitable deduction for corporate donations ofcomputer technology.

Tax Information(From Page 1)

cannot, however, rely on a written response to anothertaxpayer’s question because the type of taxpayer, thenature of the taxpayer’s business, and other factors may
not only alter the fact pattern but the answer as well.
Over time, a previously issued written determination
may become invalid due to a change in the tax law,

Spring 2001

administrative rules, or official Department position. To
keep on top of these changes, track the new postings on
our website. You can even register for automatic e-mailnotification whenever our “What’s New @ Tax” page ischanged. For a listing of our addresses, telephone
numbers, e-mail addresses, and more, look at our newly
revised “Hawaii Tax Information at a Glance”
publication which can be obtained from any district tax
office, by calling our request line at 587-7572 (toll-free
at 1-800-222-7572), or on our website atwww.state.hi.us/tax.

Improved Forms By
Fax/Mail Service

D

on’t like automated telephone trees with their“If you need… please press…” prompts?
Rather have a “live” person answer your call? If so, you
are going to love the change in our 24-hour Forms By
Fax/Mail Service.
Say “goodbye” to the recorded message that asked
you to press buttons, speak slowly, and spell everything,and say “hello” to the live operators provided by our new
vendor, Ram Paging Hawaii. Whether you want a form
mailed or faxed to you, just call 587-7572 and an
operator will take your request. As an added bonus,
neighbor island and mainland U.S. callers can now calltoll-free at 1-800-222-7572 to have forms mailed or
faxed to them (callers outside Oahu previously had tocall a non-toll-free number from their fax machine toreceive a faxed form).
See Forms By Fax/Mail, 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 220
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, audio code 7700

Spring 2001

Hawaii Tax News

Forms By Fax/Mail(From Page 2)

Any State tax form, instruction, or publication can bemailed to you, but only selected income, general excise,transient accommodations, and employer’s withholding
tax forms are available for faxing. Copies of the newly
revised Forms By Fax/Mail brochure are available at all
district tax offices and on our website atwww.state.hi.us/tax. Of course, you can also request abrochure by calling our newly improved Forms By
Fax/Mail Service!

Income Tax Deadline

Everyone is reminded that the deadline for filingtheir 2000 Hawaii individual income tax returns
and calendar year-end business income tax returns is
Friday, April 20, 2001. In general, tax returns must be
received by the Department no later than April 20th to beconsidered “on time”. Returns sent through the U.S.
Postal Service, however, must be postmarked bymidnight, April 20, 2001.
If you mail your tax return to the Department, be sure
to put sufficient postage on the envelope. Mail withinsufficient postage is not accepted by the Department
and will be returned to you. The new postmark date willbe the official filing date of your return. The Post Officewill not have special hours to accept last minute State tax
returns.
In addition to the U.S. Postal Service, certain privatedelivery service companies designated by the Internal
Revenue Service can be used to meet the April 20th
deadline provided that the date recorded or marked by
the private delivery service company is on or before
April 20.
The Department will offer curbside service on Oahu
for last minute filers on Friday, April 20, 2001, from 5:00
P.M. to midnight. You may drive up to either the
Punchbowl Street or Halekauwila Street sides of the
Princess Ruth Keelikolani Building where volunteer
Department employees will be stationed to accept tax
returns, extension requests, and other documents.
If you cannot complete your State tax return on time,
apply for an automatic extension of time to file yourreturn by completing and filing the appropriate Hawaii
extension form with the Department no later than April
20, 2001. Comparable federal extension forms will be
accepted in lieu of the Hawaii extension forms if
completed using amounts for Hawaii income tax
purposes. Any reference to “federal” should be crossed

Page 3off and replaced with “Hawaii”.
The extension form, as well as all other tax forms, may
be obtained from any district tax office, by calling ourrequest line at 587-7572 (toll-free at 1-800-222-7572), oron our website at www.state.hi.us/tax.

Corrections to 2000
Tax FormsA

few errors were found on the 2000 Hawaii tax
forms as of March 1, 2001.

Form N-70NP• On page 1, line 17, text which reads “. . . 9 Form
N-210,” should be deleted. An N-70NP filer can only
use Form N-220 to compute the underpayment of
estimated tax. Pursuant to Internal Revenue Code(IRC) section 6655(g)(3)(A), any organization
subject to the tax imposed by IRC section 511, andany private foundation, shall be treated as acorporation.
Form N-152• On page 2, line 38, text which reads, “. . . Add lines 13
and 45,” should read: “. . . Add lines 13 and 37.”
Schedule D (Form N-30)• Part II of the form does not include a separate line toenter the total capital gain distributions paid by aregulated investment company or a real estate
investment trust. The amount of these distributions
should be included on line 7.
Schedule D (Form N-40)• On page 2, line 40, which reads, “. . . If line 39 is$12,000, enter $636.00”, should read: “. . . If line 39
is $12,000, enter $670.00.”
Schedule K-1 (Form N-40)• On the back of the Schedule, in the Instructions forline 10a, text which reads, “. . . payment made on
January 20, 2000”, should read: “. . . payment madeon January 20, 2001.”
N-11/12 Instructions, pages 6, 11, 18, 24, 26, and 30;
N-15 Instructions, pages 6, 24, and 38; N-168
Instructions, page 3• Any references to federal Form 1040PC should be
ignored since the form is obsolete.
Booklet A• On page 14, Section 12 - Employee’s Statement
See Tax Form Corrections, Page 4

Page 4

Hawaii Tax News

Tax Form Corrections(From Page 3)

Concerning Non-Residence in the State of Hawaii,
Form HW-6, second paragraph, text which reads, “Inorder for an employee . . . signed by the employer . .
.,” should read: “In order for an employee . . . signedby the employee . . .”Taxpayer Outreach
ProgramsT

he Internal Revenue Service and theDepartment of Taxation were on the road again
with the Mobile Tax Service. This was the second year of
the joint outreach effort which offers tax assistancedirectly to the communities that do not normally haveeasy access to tax services. The mobile tax assistanceprogram was provided at various sites on the neighborislands. Taxpayers found a range of services available tothem including federal and State tax return preparationand help with tax questions or other tax matters.
On Oahu, taxpayers had an opportunity to meet
representatives from the Internal Revenue Service andDepartment of Taxation’s taxpayer advocate offices on
their tax-related matters. Assistance was provided on acase-by-case basis focusing on the taxpayer’s needs. In
conjunction with the tax advocate days, AARP
Tax-Aide volunteers also provided free federal and Statetax return preparation services.
Taxpayers who took advantage of these outreachprograms were very appreciative and asked that the
programs be continued.

Practitioners’ ForumThe Department will be holding a Practitioners’
Forum on May 24 in the Princess Ruth
Keelikolani Building. The Practitioners’ Forum is an
informal meeting with Director Marie Okamura andrepresentatives from tax firms to discuss various
matters, raise questions, and resolve problems and tax
issues. Audience participation and discussions are thekey to a successful Forum. The Practitioners’ Forumshould not be confused with the workshops conductedby the Department, where presentations on various
topics are made by Department personnel and for which
education credits are available.

Spring 2001

A registration form for the Practitioners’ Forum may
be obtained from any district tax office, by calling ourrequest line at 587-7572 (toll-free at 1-800-222-7572),
or on our website at www.state.hi.us/tax.

Evaluating Proposed
Tax Changes

Every legislative session brings a flood of tax
proposals that could affect you. The problem isgetting beyond the “buzz” words and rhetoric, andjudging the merits of each proposal. One independent
resource to help you is the 1995-1997 Tax Review
Commission Final Report.
A Tax Review Commission is convened every 5
years to conduct a systematic review of our tax system
and make recommendations. The most recent
Commission established 6 evaluation criteria that are
discussed below in order of importance to theCommission.
Equity – A tax system is equitable if taxpayers insimilar circumstances are taxed alike and if taxpayers indissimilar circumstances are taxed based on their ability
to pay.
A tax with lower tax rates for taxpayers with lower
incomes and higher rates for taxpayers with higher
incomes, such as the Hawaii income tax, is generally
equitable. On the other hand, a tax that imposes the samerate on all taxpayers regardless of circumstances orincome, such as the general excise tax (GET), is
generally inequitable.
Lowering the rate of an inequitable tax doesn’t makeit more equitable since all taxpayers are still taxed at thesame rate regardless of circumstances. However, theinequity in one tax can be offset by another tax thatprovides benefits to the disadvantaged taxpayers. For
example, the low-income refundable income tax credit
mitigates some of the inequity of the GET.
Efficiency – An efficient system does not cause
taxpayers to significantly alter their economic behavior
or structure their activities in order to avoid a tax or gain
a tax advantage. All taxpayers compete on a “levelplaying field” with respect to tax advantages anddisadvantages. This Commission also determined that it
is appropriate for Hawaii to “export” a reasonable shareof the tax burden to tourists and others who are notsubject to taxation but who nonetheless use public
services and facilities. The GET, for example, isexported when businesses pass on their GET liability tocustomers otherwise not subject to Hawaii taxation.
Simplicity – A tax system should be easy to
See Evaluating Proposals, Page 5

Spring 2001

Hawaii Tax News

Evaluating Proposals(From Page 4)

understand and to comply with. What will the change
accomplish? What new record keeping requirements
will be required, and will any benefit be worth the extra
work and expense?
Stability and Predictability – The tax system should
be stable and not require major changes whenevereconomic conditions change so taxpayers can plan for
the future.
Adequacy and Accountability – The tax systemshould not generate any more revenue than is necessary,and there should be some link between the authority toraise revenue and to spend revenue.
Competitiveness – The tax system as a whole should“compare favorably” with those in other states so as to
not deter people from living and conducting business in
Hawaii.
One criterion may be at odds with another, but that’s
what makes tax legislation so difficult. The 1995-1997
Tax Review Commission Final Report is available on
the Internet at www.state.hi.us/tax/pubs/trc_rpt.html.

Criminal Actions

T

he following cases are the results of recent
criminal investigations conducted by the
Department.
February 15, 2001 - Trucking firm owners admit
theft in tax case - Owners of a local trucking company
face up to five years in jail and fines of up to $10,000 for
filing fraudulent tax returns. Thomas W.K. Kam andHerbert W.S. Kam of Kam’s Express Inc. each pled nocontest in Circuit Court before Judge Gail Nakatani tosecond-degree theft. They knowingly filed materiallyfalse income tax returns for the 1997 tax year. Kam’s
Express Inc. pleaded to three counts of failing to filepublic service company tax returns for calendar years
1995, 1996, and 1997. The business also pled no contest
to failing to provide the Department of Taxation withcopies of Forms W-2 given to employees for calendar
years 1995, 1996, and 1997. The maximum possible
penalty to the company for each count is $100,000, for a
total of $600,000. As part of the plea agreement, thecompany and the Kams have agreed to be jointly andseverally liable to the State for all unpaid public service
company taxes and withholding taxes for calendar years
1995, 1996, and 1997. The Kams will be sentenced on
April 11, 2001. The Kams were indicted last summer
with more than 100 counts of failure to file tax returns
and not paying the State taxes withheld from theirPage 5

employees’ pay.
February 15, 2001 - Kauai barber charged withtax violations - The State Tax Department has charged a
Kauai barber with misdemeanor tax violations. Harry
Ikeda is accused of the willful failure to secure a general
excise tax license and failing to file his general excise tax
returns for 1998 and 1999. The offenses are punishable
by not more than $25,000 in fines, or one year
imprisonment, or both. Ikeda will be arraigned March 6,
2001, in District Court in Lihue. Ikeda stated he does notbelieve that, as an individual, he owes the taxes. Ikeda
referred further questions to his sister, restaurateur
Barbara Oki, who stated they believe that under Stateand federal laws, a person’s earned income is exempt
from taxation. Mrs. Oki stated, “The fruits of your labor
is protected. It is yours.”

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from June 2000
through March 2001. Copies of these publications may
be obtained from our website at www.state.hi.us/tax.
With the exception of the Hawaii Administrative Rules,
copies of these publications also may be obtained fromany district tax office or by mail through our request line
at 587-7572 (toll-free at 1-800-222-7572).
Copies of Administrative Rules are available for afee (10¢ per copied page plus postage). To request a
copy, mail your request to the Department of Taxation,
Attention: Rules Office, P. O. Box 259, Honolulu,
Hawaii, 96809-0259. Include your name, address, andtelephone number; identify the rule (e.g., “cigarette tax
stamping”); and provide a check payable to the“Director of Finance” in the amount specified below.
The rule listed below is also available at the
Department’s website.
Chapter 18-245, HAR - Relating to the cigarette tax
stamping. ($1.45)
TIR No. 2000-1 - Discusses the imposition of thegeneral excise tax on retailing activities under sections
237-16 and 237-13, HRS.
TIR No. 2000-2 - Provides guidance regarding thetypes of expenditures that are eligible for the hotel
construction and remodeling tax credit.
TIR No. 2000-3 - Clarifies the application of
Hawaii’s estate and transfer tax to a nonresident’s
interest in a partnership that owns Hawaii real property.
TIR No. 2001-1 - Discusses the application ofcertain Hawaii taxes to qualified subchapter S subsidiary
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

corporations, qualified subchapter S trusts, and electing
small business trusts.
Announcement No. 2000-14 - Provides informationon Act 271, SLH 2000, which applies the 0.5 percent
general excise tax rate to the sale by a printer to a
publisher of magazines or similar printed materials thatare distributed to the public or defined segment of the
public without charge under a contract with advertisers.
The 0.5 percent use tax rate also is applicable to a
publisher importing magazines or printed materials for
distribution in like manner.
Announcement No. 2000-15 - Provides informationon Act 198, SLH 2000, which (1) makes technicalamendments to Act 70 and 71, SLH 1999; (2) extends
general excise tax pyramiding relief to the sale ofamusements; (3) imposes the use tax on imported
contracting; (4) authorizes the director of taxation to
exempt, exclude, or apportion the use tax; and (5)provides public service company tax relief for the sale oftelecommunications services and transportation services.
Announcement No. 2000-16 - Provides informationon Act 262, SLH 2000, which allows contractors toreport the general excise tax on a cash basis provided thecontractors notify the Department of Taxation.
Announcement No. 2000-17 - Provides informationon Act 199, SLH 2000, which eliminates therequirement to pay the tax (including penalties andinterest) assessed as a condition to appealing theassessed tax to one of the four independent Boards ofReview.
Announcement No. 2000-18 - Provides informationon Act 174, SLH 2000, which conforms the Hawaii
income tax law with the amendments to the operative
sections of the Internal Revenue Code.
Announcement No. 2000-19 - Provides informationon Act 249, SLH 2000, which requires cigarette andtobacco wholesalers and dealers (licensees) to affix
stamps to individual cigarette packages as proof of
payment of cigarette taxes.
Announcement No. 2000-20 - Provides informationon Act 195, SLH 2000, which provides tax incentives forthe construction and renovation of hotel facilities,
including hotel condominiums and time share plans; andthe call center industry.
Announcement No. 2000-21 - Provides informationon Act 297, SLH 2000, which expands several tax
incentives that were enacted in Act 178, SLH 1999, andadding other tax incentives such as the sale of unused net
operating loss carryovers.
Announcement No. 2000-22 - Provides informationon Act 289, SLH 2000, which provides a refundable

Spring 2001

income tax credit for investment in a qualifying ethanol
production facility and applies to taxable years
beginning after December 31, 2001.
Announcement No. 2000-23 - Provides informationon the Department’s tax relief for taxpayers affected byrains and flooding on Maui and Hawaii on November 1
and 2, 2000.
Announcement No. 2000-24 - Announces that the
Department has revised Form G-37, General Excise Tax
Exemption for Certified or Approved Housing Projects,
to reflect changes to certain statutory references and theagencies that certify the form.
Announcement No. 2000-25 - Announces the
adoption of the IRS optional standard mileage rates for
2001.
Announcement No. 2000-26 - Announces the
adoption of Hawaii Administrative Rules which
implements the imposition of the cigarette tax throughthe use of stamps affixed to individual packs ofcigarettes.
Announcement No. 2001-1 - Provides a list of
candidates for political office who have registered withthe campaign spending commission.
Announcement No. 2001-2 - A listing of the Tax
Information Releases in effect and obsolete as ofJanuary 5, 2001, and a listing of Hawaii Administrative
Rules related to taxation.
Announcement No. 2001-3 - A listing of New Tax
Forms, Instructions, and Schedules; Errors Found on
Hawaii Tax Forms As of March 1, 2001.
Tax Facts No. 2000-1 - Provides information
regarding tax clearance requirements and other related
tax information for state and county contracts.
Tax Facts No. 2000-2 - Provides information
regarding offers in compromise.

Pending Tax
Publications

T

he following is a list of the Department’s tax
projects in progress, and the name and telephone
number of the staff member assigned to the project.
Administration of Taxes• Application of penalties and interest and the waiverof penalties and interest - sections 231-3 and 231-39,
HRS.
Income Tax Law• Application of the income tax to amounts from apension plan that are “rolled over” into an Individual
See Pending Publications, Page 7

Spring 2001

Hawaii Tax News

Pending Publications•(From Page 6)•

Retirement Account - section 235-7, HRS. (Grant
Tanimoto, 587-1569)
Application of the business entity classification rules
under the check the box regulations to the Hawaii
income tax. (Johnson Lau, 587-1562)

General Excise Tax Law• Use of resale certificates - section 237-13, HRS.
• Application of the general excise tax to the sale of gift
certificates - section 237-13, HRS. (Grant Tanimoto,587-1569)• Application of the general excise tax to employee
leasing companies - section 237-13, HRS. (Johnson
Lau, 587-1562)• Application of the general excise tax toreimbursements - section 237-20, HRS. (Grant
Tanimoto, 587-1569)• Application of the general excise tax to scientificcontracts - section 237-26, HRS. (Johnson Lau,587-1562)• Application of the business entity classification rules
under the check the box regulations to the Hawaii
general excise tax. (Johnson Lau, 587-1562)• Application of the general excise tax to sales ofcomputer software, internet service providers, and•Page 7

online service providers. (Marshall Dimond,587-1533)
General excise tax licensing and tax clearance
requirements of S corporations. (Johnson Lau,587-1562)
Application of the general excise tax to property andservices paid with the federal government smart pay
credit card. (Johnson Lau, 587-1562)

Use Tax Law• Temporary use exemption for property - section
238-1, HRS. (Marshall Dimond, 587-1533)• Application of the use tax to sales to the federal
government. (Marshall Dimond, 587-1533)
Conveyance Tax Law• Application of the conveyance tax. (MarshallDimond, 587-1533)
Miscellaneous• State business tax credits and general excise
exemption for business located in enterprise zones chapter 209E, HRS.

Second Quarter State Tax Collections(In Millions of Dollars)

Individual Income Tax
Corporate Income Tax
General Excise Tax
Transient Accommodations Tax
All Others
Total Tax Collections

FY 2001$ 268.69
3.61
394.6541.56
156.52$ 865.03

FY 2000$ 260.90
0.04
347.7035.95
160.04$ 804.63

General Fund Revenues$ 739.95$ 682.93

Difference
AmountPercent$ 7.793.0%
3.57
8776.9%
46.95
13.5%
5.61
15.6%
-3.52
-2.2%
$ 60.40
7.5%$ 57.02

8.3%(Note: Totals may not add up due to rounding.)

Continued growth of the economy resulted in a considerable growth in general fund tax collections. For the second quarterof fiscal year 2001, total tax collections jumped by $60.4 million or 7.5% over the second quarter of fiscal year 2000.
Second quarter collections from general excise taxes increased 13.5% over the previous year, reflecting an increase insales. Second quarter transient accommodations tax collections, an indicator of the visitor industry, rose 15.6% over thelast fiscal year. Tax collections deposited into the state general fund for the second quarter of fiscal year 2001 was $57.02
million or 8.3% more than the amount deposited the previous fiscal year.

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.