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

Volume 5, Number 4

State of Hawaii ! Department of Taxation

Third Special Session
Tax Legislation

On November 2, 2001, Governor Cayetano
signed into law three tax bills passed during theThird Special Session of the 2001 Legislature. The fulltext of these and other measures introduced during thespecial session are available on the Hawaii State
Legislature website at www.capitol.hawaii.gov.
Act 8 (S.B. 5)
Relating to Filing Thresholds for Certain Taxes
Increases the filing thresholds for general excise/use,
withholding, transient accommodations, and rental
motor vehicle and tour vehicle surcharge tax periodic
returns. General excise, transient accommodations, andrental motor vehicle and tour vehicle surcharge tax
returns may be filed semiannually if the taxpayer’s tax
liability for the year does not exceed $2,000 andquarterly if the taxpayer’s tax liability does not exceed$4,000. Quarterly withholding tax returns may be filed if
the employer’s tax liability for the year does not exceed$5,000. Act 8 is generally applicable to periods
beginning on or after October 1, 2001. (See Department
of Taxation Announcement No. 2001-19.)
Act 9 (S.B. 6)
Relating to Taxation of Transportation Service
Providers
Imposes the general excise tax instead of the public
service company tax on transportation service providers.
This Act contains transition provisions for gross income
received on or after October 1, 2001. (See Department of
Taxation Announcement No. 2001-21.)
Act 10 (S.B. 8, S.D. 2)
Relating to Income Tax Credits
Provides a new nonrefundable residential construction
and remodeling income tax credit of 4% of the costs
incurred before July 1, 2002, up to a maximum of$250,000 in the aggregate for each unit. This credit
would be applicable for taxable years beginning after
December 31, 2000, but not to taxable years beginning
after December 31, 2003.
Act 10 also amends the existing hotel construction andremodeling income tax credit (§235-110.4, Hawaii
Revised Statutes) to increase the allowable credit from
4% to 10% on construction or renovation costs incurredon or after November 2, 2001 (enactment date) andWINTER 2001

before July 1, 2003, and to change the credit from a
refundable to a nonrefundable credit. These changes tothe hotel construction and remodeling income tax credit
will be repealed on June 30, 2003. The credit will thenrevert to the original 4% refundable credit and continue
to be available in subsequent years, but not for taxable
years beginning after December 31, 2005. (See
Department of Taxation Announcement No. 2001-20.)

Expanded Internet
FilingT

he following tax forms will be available in early
2002 for e-filing via the State Internet Portal atwww.eHawaiiGov.org: Form N-13, Individual Income
Tax Return (Resident Short Form), Form G-49, General
Excise/Use Tax Annual Return and Reconciliation, andForm TA-2, Transient Accommodations Tax Annual
Return and Reconciliation. Currently available for
e-filing are the following:• Tax returns - Form G-45, GE Period Return; Form
HW-14, WH Period Return; and Form TA-1, TA
Period Return• Estimated tax forms - Forms N-1 (Individual); N-3
See Internet Filing, Page 2

IN THIS ISSUE
Third Special Session Tax Legislation . . . . 1
Expanded Internet Filing . . . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Joint Federal/State Electronic Filing . . . . . . 2
Failure to File Notices . . . . . . . . . . . . . . . . . 3
General Excise/Use Tax Deferred
Payment . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Lower Tax Rates For 2002 . . . . . . . . . . . . . 4
Revised Booklet A, Employer’s
Tax Guide. . . . . . . . . . . . . . . . . . . . . . . . . 4
Changes to 2001 Tax Forms. . . . . . . . . . . . 4
Year-End Workshops . . . . . . . . . . . . . . . . . 5
Order the 2001 Tax Information CD . . . . . . 5
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . . 6First Quarter State Tax Collections . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F
By Director Marie Y. OkamuraThe
tragiceventsofSeptember 11, 2001 are still freshin our hearts as we bring this year
to a close. We are now faced withthe economic aftershocks even as
we adjust to the new “normal.”
The Hawaii State Legislature
met in an unprecedented third
Special Session in late October.
Three new tax acts were passed
and are discussed on page 1. The
Department also responded with
two new payment plans to assist sole proprietors andsingle member limited liability companies that reporttheir activities on Schedule C of the individual net
income tax return. For more details on the payment
plans, see page 3.
We did have reason to celebrate as we expanded ourInternet filing and payment offerings. The enhanced
registration, payment options and full list of tax
documents and returns that are now offered are featured
on page 1.
We look forward to 2002 and to our continuing
partnership in making meaningful changes happen.

Internet Filing(From Page 1)(Corporation); and N-5 (Estates/Trusts)• Extension forms - Forms N-100 (Partnership);N-101A (Individual); N-301 (Corporation); G-39;
HW-26; RV-7; and TA-8
• Applications - Form A-6, Tax Clearance; and Form
G-5, GE Application for a One-Time Event
Our electronic filing program also was recently
upgraded to better serve your needs. Some of the many
upgrades you’ll notice are the following:• Enhanced registration profile resulting in more
pre-filled entries (i.e., information you don’t need totype in when e-filing forms) and lists of available
forms custom-tailored for each taxpayer;• Delinquent general excise, withholding, transient
accommodations, and rental motor vehicle and tour
vehicle surcharge tax bill payments;• Increase in the maximum payment to $250,000;• Option to pay by Visa® or Mastercard® credit cards;• And much more!

Winter 2001

There is a $2.50 fee for each transaction involving apayment; there is no fee if there is no payment. If you
choose to pay by credit card, a credit card processing fee
also will be passed on to you. Information about credit
card processing fees can be obtained by calling the
Hawaii Information Consortium at 808-587-4220.
For more information, call our E-filing unit at808-587-1692, or e-mail them at efile@tax.state.hi.us.

Joint Federal/StateElectronic FilingO

ur Joint Federal/State Electronic Filing (JELF)
Program was successfully implemented
during the 2001 filing season with a total of 23,511 Form
N-11 tax returns being filed electronically. For the 2002
filing season, we have expanded the attachments that
may be filed with Form N-11 to include Form W-2,
Wage and Tax Statement; Form W-2G, Certain
Gambling Winnings; Form 1099G, Certain Government
and Qualified State Tuition Program Payments; Form
1099R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc.; Form N-158, Investment Interest
Expense Deduction; Form N-210, Underpayment of
Estimated Tax by Individuals, Estates, and Trusts; Form
N-615, Computation of Tax for Children Under Age 14
Who Have Investment Income of More than $1,000; andSchedule X, Tax Credits for Hawaii Residents.
To participate in the JELF Program, tax preparers
first must be accepted by the Internal Revenue Service
See JELF Program, 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 124
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

Winter 2001

Hawaii Tax NewsJELF Program(From Page 2)(IRS) Electronic Filing Program by filing federal Form
8633. Tax preparers and transmitters accepted into the
IRS program are accepted into Hawaii’s program. Thereis no separate application to file. Individuals who want tofile their own tax return electronically should go towww.state.hi.us/tax/ebiz.html and look for the link to“approved software developer listing” to find a software
they can use.
For more information, call our E-filing unit at808-587-1692, or e-mail them at e-file@tax.state.hi.us.

Page 3

file the cancellation form, Form GEW-TA-RV-1.
If you fail to file the missing annual returns, we will
review your account and, where appropriate, make aproposed assessment based on the best available
information. For information on appealing a notice ofassessment, see Tax Facts No. 2001-1, “Hawaii Tax
Appeals.”
For further information and assistance, contact the
Department (contact information is provided on thenotices). Annual returns, Form GEW-TA-RV-1, andTax Facts No. 2001-1 are available on our website atwww.state.hi.us/tax, at any district tax office, or bycalling our 24-hour forms by fax/mail line at
808-587-7572, or toll-free at 1-800-222-7572.

Failure to File Notices

General Excise/Use
Tax Deferred Payment

OT

ur Department has been sending out a large
number of notices to inform the recipients that
our records show that their general excise, withholding,transient accommodations, and/or rental motor vehicle
and tour vehicle tax annual returns have not been filed
for one or more years.
The failure to file process is not something new.
Annual returns are required by statute and we havealways pursued nonfiled annual returns. However, inJune 2000, we automated the failure to file notification
process and expanded the program in March 2001.
If you receive a notice of nonfiled returns, file themissing returns as soon as possible. We send out two
failure to file notices: a First Notice and a Final Notice.
Each notice lists the tax types and the tax years for whichannual returns have not been filed.
If you receive a nonfiler notice and have evidence
that you filed the returns requested, contact the
Department to discuss your specific situation.
If the information needed to complete the annual
returns is missing or incomplete, we suggest thefollowing:• If you filed all of the periodic returns, you may beable to complete the annual return based on theinformation reported on those periodic returns. If
copies of the periodic returns are unavailable, contact
the Department for information regarding payments
made for the missing years.
• If some or all of your periodic returns were not filed,
you may be able to obtain the needed informationfrom income tax returns filed with the Internal
Revenue Service or the Department of Taxation.
• If the annual returns were not filed because thebusiness no longer exists, a responsible party should

he Department of Taxation is offering a General
Excise/Use Tax Deferred Payment Plan
Program to assist businesses directly affected by theevents of September 11, 2001.
In general, sole proprietors and single-member LLCs
that report their business income on Schedule C or C-EZof the federal Form 1040 may defer the general excise
and use taxes due on returns for the September 2001
through December 2001 periods if they:• Have suffered at least a 25% decline in grossrevenue;• Have filed returns for all tax types and timely paid alltaxes due; and• Continue to timely file returns for all tax types andtimely pay the taxes owed.
The plan offers qualifying taxpayers two new
payment plan options.
Zero Interest Payment Plan – No penalty or interest isassessed if 25% of the tax due is paid at the time thegeneral excise tax return is filed. The remaining amountis paid in equal installments over the following threemonths.
Special Interest Payment Plan – No penalty isassessed, but interest of 5% per annum (interest isusually 8% per annum) is assessed if 1/7th of the tax due
is paid at the time the general excise tax return is filed.
The remaining amount is paid in equal installments overthe following six months.
The $50 processing fee will be waived for both plans.
To apply, complete Form G-100, General
Excise/Use Tax Deferred Payment Plan Request. Attach
the completed form to the front of the tax return andsubmit with the required payment to the Oahu Collection
See Deferred Payment, Page 4

Page 4

Hawaii Tax News

Deferred Payment

Winter 2001

calling our 24-hour forms by fax/mail line at
808-587-7572, or toll-free at 1-800-222-7572.

(From Page 3)

Branch by the due date of the return.
Form G-100 may be obtained at any district tax
office, by calling our 24-hour forms by fax/mail line at
808-587-7572 (toll-free at 1-800-222-7572), or on our
website at www.state.hi.us/tax (select “What’s New @Tax”). For more information, call us at 808-587-4242(toll-free at 1-800-222-3229).

Lower Tax Rates
For 2002

B

•
•
•

•

eginning January 1, 2002, the following tax
rates go into effect:
Income tax rates for individuals are reduced acrossthe board, with the top rate dropping from 8.5% to8.25%.
The phased-in general excise tax deduction factor for
qualifying sublease transactions is increasing from
0.5 to 0.625 for an effective rate of 1.5%.
The phased-in general excise tax deduction factor forbusiness-to-business transactions eligible forpyramiding relief under Act 71, Session Laws of
Hawaii 1999, and Act 198, Session Laws of Hawaii
2000, is increasing from 0.250 to 0.375 for aneffective rate of 2.5%.
The public service company tax rate on sales oftelecommunications services by a public utility to aninterstate telecommunications provider for resale isdropping from 5.0% to 4.5%.

Revised Booklet A,
Employer’s Tax Guide

B

ooklet A, Employer’s Tax Guide, was revised toreflect the new wage withholding rates that will
be in effect from January 1, 2002. The revised Booklet A
was mailed to all registered employers in late December.
Employers should use this booklet beginning in January
2002. Employees may need to complete a new Form
HW-4 to adjust their withholding exemptions.
Beginning January 2002, the revised Booklet A and
Form HW-4 will be available on our website atwww.state.hi.us/tax, at any district tax office, or by

Changes to 2001 Tax
Forms

H

awaii tax forms have been revised for 2001 toreflect recent tax law changes. The following
is a summary of some of the changes to the individual
income tax forms, new forms for 2001, and forms which
are now obsolete.
Form Modifications
Form N-11, Individual Income Tax Return (Resident
Filing Federal Return)• Lines for all nonrefundable tax credits were deleted
and replaced with a single line for the total
nonrefundable tax credits amount. The tax credits
which were deleted are summarized on Schedule CR,
Schedule of Tax Credits.
• Lines for all refundable tax credits (except for tax
credits claimed on Schedule X and the credit for childpassenger restraint system(s)) were deleted andreplaced with a single line for the total refundable tax
credits amount. The tax credits which were deleted
are summarized on Schedule CR, Schedule of Tax
Credits.
Form N-15, Nonresident and Part-Year Resident
Tax Return• Income tax withholding from Form N-4 will bereported on line 44 (income tax withheld) instead ofon line 45 (estimated tax payments). Also, Copy D ofForm N-4 must be attached to Form N-15.
All individual income tax returns• A line was added for the $1 general income tax credit.
• A line and check box was added for the contribution
to the Hawaii School-Level Minor Repairs andMaintenance Special Fund. Individual taxpayers will
be able to designate $2 of their refund ($4 if married
filing a joint return) to go to this fund. Unlike thecurrent check-off for the Hawaii Election Campaign
Fund, designating an amount for the Hawaii
School-Level Minor Repairs and MaintenanceSpecial Fund will reduce the taxpayer’s refund. Once
made, the designation cannot be revoked.
• The check box to allow a limited power of attorney tothe paid preparer of the return was replaced with acheck box to allow a limited power of attorney to athird party designee. The limited power of attorneyapplies to questions that may arise during the
See Tax Forms Changes, Page 5

Winter 2001

Hawaii Tax News

Tax Forms Changes(From Page 4)

processing of the tax return.
• A line was added to report the proceeds from the saleof a qualified high technology business’ net
operating loss. (Note: This line was not added toForm N-13.)
Schedule CR, Schedule of Tax Credits• Lines were added for the following new tax credits:- Technology Infrastructure Renovation Tax Credit- Credit for School Repair and Maintenance- Residential Construction and Remodeling Tax
Credit- Drought Mitigating Water Storage Facility Income
Tax Credit
New Forms• Form G-6S, Application For Exemption From
General Excise Taxes (Short Form)• Form G-65, Disability Deduction Worksheet• Schedules O and P (Form N-20), Allocation andApportionment of Income• Form N-319, Tax Credit for Research Activities• Form N-322, Application for a Qualified HighTechnology Business (QHTB) to Sell its Unused Net
Operating Loss (NOL) Carryover• Form N-326, Technology Infrastructure Renovation
Tax Credit• Form N-328, Drought Mitigating Water Storage
Facility Tax Credit• Form N-330, Credit for School Repair andMaintenance• Form N-332, Residential Construction andRemodeling Tax Credit
Obsolete Forms• Form N-857, Physician’s or Optometrist’s Certified
Report on Eye or Hearing Examination or Disability
for Tax Exemption Purposes - Physician’s
certification is now included on Form N-172.

area. The Kona workshop on Hawaii and the Leeward
workshop on Oahu are being held on a trial basis to see if
there is sufficient interest to warrant future workshops inthose areas.
The full-day workshops held on Oahu included
morning presentations on legislation from the 2001 third
special session, capital goods excise tax credit task
force, criminal investigations, 2001 tax forms update,
and filing returns via the Internet. The afternoon
featured breakout sessions on HARPTA, pyramiding
relief, joint IRS/State e-filing, high technology tax
incentives, and a roundtable discussion with Department
personnel. The morning portion of the Oahu workshops
were presented at the half-day workshops on theneighbor islands.

Order the 2001 Tax
Information CD

T

he Department is now accepting orders for the
2001 Tax Information CD. Based on the resultsfrom a survey sent to our CD users, the 2001 CD will
include Tax Information Releases, Announcements,
Tax Facts, brochures, 2001 tax forms, businessregistration forms, and employer’s reporting forms. Allforms will have writable fields.
Order forms are available on our website atwww.state.hi.us/tax, at any district tax office, or bycalling our 24-hour forms by fax/mail line at
808-587-7572, or toll-free at 1-800-222-7572. The 2001
CD costs $10 and will be mailed to you when it becomes
available in January. Persons who attended our year-end
workshop may purchase the 2001 CD at a discounted
price of $5.

Recently Issued Tax
Publications

T

Year-End Workshops

T

he Department held its year-end workshops
throughout December on Oahu, Maui, Hawaii,
and Kauai. For the first time, two workshops were held
on Hawaii - one in Hilo and the other in Kona. Also, forthe second time this year, two workshops were held on
Oahu - one in Honolulu and the other in the Leeward

Page 5

he following is a list of the publications issued
by the Department of Taxation from June 2001
through December 2001. Copies of these publications
may be obtained from our website atwww.state.hi.us/tax, from any district tax office, or by
mail through our 24-hour forms by fax/mail line at
808-587-7572 (toll-free at 1-800-222-7572).
TIR No. 2001-2 - Discusses the Director of
Taxation’s authority to exempt, exclude, or apportion
the value of imported property, services, or contracting
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

for use tax purposes; use tax exemptions for imported
services and contracting; and the use tax credit for taxes
paid to another state.
Announcement No. 2001-10 - Provides informationon Act 143, SLH 2001, which encourages the use ofalternative fuels by reducing the fuel tax to reflect theenergy content of alternative fuels.
Announcement No. 2001-11 - Provides informationon Act 164, SLH 2001, which clarifies that the general
excise tax wholesale rate of ½ percent applies
comparably to sales made to aquacultural andagricultural producers and cooperatives.
Announcement No. 2001-12 - Provides informationon Act 210, SLH 2001, which excludes from the general
excise tax amounts received as rent for the rental orleasing of aircraft or aircraft engines used by the renter or
lessee for interstate air transportation and exempts fromthe use tax, the importation and use of aircraft or aircraft
engines by a renter or lessee for interstate airtransportation.
Announcement No. 2001-13 - Provides informationon Act 199, SLH 2001, which conforms the Hawaii
income tax law with the amendments to the operative
sections of the Internal Revenue Code.
Announcement No. 2001-14 - Provides informationon Act 221, SLH 2001, which expands and clarifies priortax incentives for technical businesses and provides
additional tax incentives for technical and non-technicalbusinesses.
Announcement No. 2001-14 (Revised) - Corrects atypographical error in the discussion regarding the hightechnology business investment tax credit inAnnouncement No. 2001-14.
Announcement No. 2001-15 - Provides informationon Act 270, SLH 2001, which clarifies the cigarette tax
stamping law.
Announcement No. 2001-16 - Provides informationon Act 272, SLH 2001, which requires each electricutility company that sells electricity for consumption in
the State to establish renewable energy portfolio
standard goals and provides net energy metering forelectric utility customers operating an “eligible
customer-generator” with a capacity of not more than 10
kilowatts.
Announcement No. 2001-17 - Provides informationon Act 293, SLH 2001, which provides a 4% refundable
income tax credit for the construction of new drought
mitigation water storage facilities, or the repair orreconstruction of existing water storage facilities.
Announcement No. 2001-18 - Provides informationon Act 309, SLH 2001, which provides a nonrefundable

Winter 2001

income tax credit for contributions of in-kind services
for the repair and maintenance of Hawaii’s publicschools.
Announcement No. 2001-19 - Provides informationon Act 8, Third Special SLH 2001, which increases thefiling thresholds for taxpayers filing withholding,
general excise/use, transient accommodations, andrental motor vehicle and tour vehicle surcharge tax
returns.
Announcement No. 2001-20 - Provides informationon Act 10, Third Special SLH 2001, which provides a
4% nonrefundable residential construction andremodeling income tax credit, and amends the hotel
construction and remodeling income tax credit to change
it to a 10% nonrefundable credit for a limited time.
Announcement No. 2001-21 - Provides informationon Act 9, Third Special SLH 2001, which converts
certain transportation service providers who are subject
to the public service company tax to the general excise
tax.
Announcement No. 2001-22 - Announces the
adoption of the IRS optional standard mileage rates for
2002.
Digest of Tax Measures - Enacted by the State of
Hawaii, Twenty-first Legislature, Regular Session of
2001.

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.
• 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 the application of the capital goods excise tax
credit by focusing on the requirement that the tax
must be paid before the credit may be claimed.
See Pending Publications, Page 7

Winter 2001

Hawaii Tax News

Pending Publications•(From Page 6)•

Clarify whether a taxpayer who files an extension
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 the application of the general excise tax tosales of property (e.g., goodwill, covenants not tocompete, etc.) upon the termination of a business.
• 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 under•

Page 7

chapter 421, HRS, and farmer’s cooperatives
meeting the requirements of section 521, IRC.
Pyramiding relief for Hawaii businesses under Act
71, SLH 1999, and Act 198, SLH 2000.
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. (Grant
Tanimoto, 587-1569)
Miscellaneous• Clarify the application of certain Hawaii taxes to theincome received from property or services purchasedwith a General Services Administration Smart Pay
credit card. (Johnson Lau, 587-1562)• Clarify the use of bonds by cigarette stamping
licensees.

First Quarter State Tax Collections
July - September(In Millions of Dollars)
Difference
Individual Income Tax
Corporate Income Tax
General Excise Tax
Transient Accommodations Tax
All Others
Total Tax Collections

FY 2002$ 289.4
11.2
406.5
44.9
160.3
$ 912.3

FY 2001$ 286.0
10.0
400.7
41.9
170.2
$ 908.9

Amount
$ 3.4
1.2
5.8
3.0
-10.0
$ 3.5

Percent
1.2%
12.4%
1.5%
7.0%
-5.9%
0.4%

General Fund Revenues$ 789.1$ 774.3$ 14.81.9%(Note: Totals may not add up due to rounding.)

Total tax collections for the first quarter of fiscal year 2002 amounted to $912.3 million or $3.5 million more than thesame period of last fiscal year. All four major tax types showed growth in the first quarter of fiscal year 2002 over the
first quarter of fiscal year 2001 as shown in the table above. The $10.0 million decline in the “All Others” category forthe first quarter was mostly due to a decrease in employment security contributions, public service company taxes,
and fuel taxes.
Tax collections deposited into the state general fund for the first quarter of fiscal year 2002 totaled $789.1 million, or 1.9%
more than the $774.3 million deposited the previous fiscal year. This low growth rate is not a result of the September 11,
2001, terrorist attack as there are time lags between economic activity and actual tax collections. Rather, this represents ageneral slowdown from the high growth experienced in calendar year 2000.

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.