Hawaii Tax News
Volume 3, Number 3

State of Hawaii • Department of Taxation

State’s First
Performance-BasedContract Signed!

FALL 1999

management system that would benefit Hawaii’s
people and businesses.
• Cost of the contract paid only from increased tax revenue
attributable to the implementation of the new system.
• Vendor will receive payment only upon standards
being met, and increased tax revenues generated.
As the Department develops its new ITIMS, we will
be asking the practitioner community for their input. Our
goal is to have a system that addresses the needs of theuser community as well as the business and individual
taxpayer community. We will keep you updated as
ITIMS progresses. 

Hilo Problem Solving
Day

The Department has entered into the State’s first
performance-based information technology
contract with American Management Systems, Inc.
(AMS). The company has agreed to develop a new
integrated tax information management system (ITIMS)
that will significantly upgrade the State’s current system.
Under the performance-based contract, which was
authorized by the Legislature in 1996, the contractor will
receive payment only if performance standards are met.
In short, that means the contractor will receive payment
only if the State Tax Department experiences increased
tax revenues as a result of the new automated system.
The contract is a benefitting partnership, one in which
both parties have a direct stake in its resulting success.
With the technology that this new system offers,
Hawaii taxpayers can expect to get their tax refunds
sooner, receive quicker responses to their inquiries on tax
returns and accounts, and see their tax problems resolved
quicker. In turn, the State can look forward to increased
revenues. The impact of this advanced system will be felt
far and wide.
AMS is an acknowledged leader in the information
technology industry and has built similar tax and revenue
systems for tax departments in several other states. Under
the contract, AMS will deliver the system in five years
at a cost of $50 million.
The significant points of this performance-based
information technology contract are:• Development of a new technologically advanced,
highly efficient and responsive tax informationOn July 14, the Department of Taxation and theInternal Revenue Service held a joint problem
solving day in Hilo. State and IRS officials were on handto meet and work with taxpayers who were experiencing
problems with their State or federal taxes. An
offer-in-compromise workshop also was held in theafternoon. Since 1998, the Hilo problem solving day was
the seventh joint problem solving day in Hawaii. 

IN THIS ISSUE
State’s First Performance-BasedContract Signed! . . . . . . . . . . . . . . . . . . . . 1
Hilo Problem Solving Day . . . . . . . . . . . . . . 1
The Direct Line. . . . . . . . . . . . . . . . . . . . . . . 2
Self-Assessment Project Update . . . . . . . . . 2
Electronic Filing Program Update . . . . . . . . 2
August Workshop Report . . . . . . . . . . . . . . . 2
Fiscal Year 1999 State Tax Collections . . . . 3
Private Collection Services . . . . . . . . . . . . . 3
New Deputy Director . . . . . . . . . . . . . . . . . . 3
Credit For Qualified Improvements
Not Available . . . . . . . . . . . . . . . . . . . . . . . 4
Taxation of Nonresidents . . . . . . . . . . . . . . . 4
Criminal Investigations . . . . . . . . . . . . . . . . . 4
CD-ROM Update . . . . . . . . . . . . . . . . . . . . . 5
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications. . . . . . . . . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line )By Director Ray K. Kamikawa

Now that the Department’s
performance-based contract has
been signed (finally!), we are on
the way to moving light years
ahead in our technology. This new
system will be customer-oriented
and user-friendly, with flexibility
built
in.
Our
businessrequirements will drive thesystems, not the other way around.
Our employees, who must bear thebrunt of the current systems’ limitations every day, will
be liberated. Congratulations to all who made thispossible, especially Deputy Director Marie Okamura,
who took over the leadership of this procurement project
last year and saw it through to completion.
On legislative guidance, special recognition goes to
our Rules Office staff who have worked hard on thetechnical issues raised by the 1999 legislation, i.e., Act
70 (exported services exemption), Act 71 (pyramiding),and Act 178 (hi-tech tax incentives). Industry meetings
were set up to exchange ideas and information on theimpact of these new tax proposals. More refinement andworkshops are planned. See our website for new
guidance on these Acts starting September 10, withperiodic updates thereafter.
I appreciate the calls, e-mail, and letters about our
initiatives--even the complaints. Keep them coming! 

Fall 1999

Electronic Filing
Program UpdateEarlier this year, the Department initiated anelectronic filing (ELF) pilot program where alimited number of payroll service providers began filingtheir 1999 withholding returns via modem transmission
rather than by paper or magnetic tape. Since the ELF
withholding program has been running smoothly, theinitial "pilot" designation has been removed, enabling the
Department to now accept any qualified payroll provider.
Payroll providers who are interested in participating in
the program may request an ELF informational andenrollment packet by calling the Department’s Forms
Request Line at 808-587-7572. 

August Workshop
ReportOver 220 people attended the Department’s
August Workshop which was held on August
25 at the State Capitol Auditorium. Director Ray
Kamikawa discussed the new laws relating to the general
excise tax pyramiding relief, the general excise tax
exemption for exported contracting and services, and theuse taxation of imported services. Deputy Director Marie
Okamura gave an update on the Department’s new
integrated tax information management system.
The last workshop for the year will be held in
December. 

Self-Assessment
Project UpdateApilot self-assessment project was conducted by
the Department of Taxation to educate aselected group of taxpayers on Hawaii’s use tax law andto give them the opportunity to report any use tax which
they may have previously overlooked. The project
involved taxpayers who reported retail sales of more than
$2,000,000, but no, or minimal, use tax on imported
property. From a population of 800 taxpayers, 30 weresent information packets describing Hawaii’s use tax law
and were asked to file original or amended tax returns toreport any unreported use tax, if appropriate. The
self-assessment project was very effective as all 30
taxpayers selected to participate have responded - 25
taxpayers voluntarily reported use taxes totaling$522,849 (of which $422,608 has been collected), and 5
taxpayers owed no additional use tax. 

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editor:Address:
Telephone:
Fax:
Website:Forms by Fax:
Consumer Dial:

Ray K. Kamikawa
Lynne Kuroda
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5094
808-587-1577
808-587-1488
http://www.state.hi.us/tax/tax.html
On Oahu: 587-7572
All Others: 808-678-0522 from yourfax machine808-587-1234 and press 7700

Fall 1999

Hawaii Tax News

Fiscal Year 1999 StateTax Collections

Cumulative state tax collections for fiscal year
1999 amounted to $3,346.7 million, which was$12.4 million or 0.4% more than the amount collectedduring the previous fiscal year.
Collections from the state’s largest revenue source,
general excise and use taxes, advanced $21.9 million or
1.5% ahead of the amount collected during the previous
fiscal year.
Taxes withheld on individual wages dropped $35.4
million due to the reduction in income tax rates for tax
year 1999. A $16.9 million increase in estimated taxes
declared by individuals partially counterbalanced thisdecline. As a result, cumulative fiscal year revenue fromthe individual income tax fell $15.9 million or 1.4%
behind the total for the previous fiscal year.
Thanks to the increase in the transient
accommodations tax rate from 6% to 7.25%, fiscal year
revenue from this source increased $9.5 million or 7.4%.
Cumulative general fund deposits for fiscal year 1999
amounted to $2,854.5 million, an increase of $5.3 million
or 0.2% when compared with the prior fiscal year. The
Council on Revenues had projected an increase of 0.5%
in general fund revenue. Page 3

Office; and 450 for Kauai District Office.
The use of private collection services will allow
Department personnel to concentrate on larger and moredifficult accounts. This action is in accordance with
Governor Cayetano’s efforts to privatize appropriate
state services to foster efficiencies within state
government.
These contracts will be the first since Act 68, Session
Laws of Hawaii 1999, became effective on June 10,
1999. Act 68 allows the collection agency to recover its
collection fee from the taxpayer when it collects
delinquent taxes under a contract with the Department of
Taxation. This will streamline the collection process so
the collection agency can now list their fee on the billing
sent to the taxpayer. Thus, when the taxpayer pays theamount on their bill in full, the account will be closed andthe Department will not have to bill the collection agency
fee later. New Deputy Director

Private Collection
ServicesT

he Department is preparing to enter into four
separate contracts for private collection services
for delinquent tax liabilities owed to the State of Hawaii.
There will be one contract for each of the four district
offices.
The Oahu District Office has issued a Request for
Proposals (RFP) for its contract. This contract will
involve approximately 10,000 accounts with balancesless than $5,000, the largest ever to be awarded by the
Oahu District Office. The Oahu District Office has had
four previous contracts with private collection agencies,
each involving 2,000 accounts. The total amount theState realized from each contract are as follows:$314,000 by Credit Associates of Maui, Ltd; $165,000
from Pacific Collections; $288,000 from NCO Financial
Systems, Inc.; and $169,000 from Payco-General
American Credits (which is currently in progress).
The Hawaii District Office, Maui District Office, andKauai District Office have issued Invitation for Bids
(IFB) for their contracts. The number of accounts beingreferred for these contracts, the first for these districts,
will be smaller: 2,000 for Maui; 1,000 for Hawaii DistrictE

ffective June 14, 1999, our own Marie Y.
Okamura, Tax Services and Processing Chief,
was appointed the new Deputy Director of Taxation.
Marie’s appointment was based on the Department’s
need for someone who will provide the leadership for ourIntegrated Tax Information Management Systems(ITIMS) project in recognition of the fact that this will
and must be the Department’s initiative in the next
several years. Marie brings to the deputy position theneeded maturity, expertise, and competence to lead theDepartment in this new direction. Marie volunteered toserve as head of our ITIMS executive team, and mostrecently, our ITIMS project leader. In her new position,
she will continue this good work.
Marie joined the Department in 1981 as a fieldauditor. She has served as the Tax Services andProcessing Chief for the past 13 years and is valued as
an effective manager with an easy manner. Marie has
been a strong supporter of our efforts to move forward
See New Deputy Director, Page 4

Page 4

Hawaii Tax NewsNew Deputy Director(From Page 3)

with many taxpayer service initiatives. We are bothhonored and privileged to have such a dedicated andhard-working individual with strong leadership abilities
assist in leading our Department into the newmillennium. Credit For Qualified
Improvements Not
AvailableA

ct 306, Session Laws of Hawaii 1999, provides
for two qualified improvement tax credits: onefor the construction or renovation of a "qualified resort
facility" and another for the construction and renovationof a "qualified general facility." The credit amounts were
to be based on a percentage of the capitalized costs forequipment of a permanent nature and construction,
including the cost of infrastructure. This percentage,
however, was left blank. Without this percentage, nocredit amount can be calculated. Accordingly, theDepartment cannot allow any amount of credit to beclaimed for 1999. 

Taxation ofNonresidentsEffective for taxable years beginning after
December 31, 1998, Act 253, Session Laws of
Hawaii 1999, revises the method of calculating the
Hawaii income tax for nonresidents and part-year
residents. A nonresident will be taxed on income only
from Hawaii sources. A part-year resident will be taxed
on income only from Hawaii sources during the periodof nonresidency and on total income (regardless ofsource) during the period of residency. The ratio of
Hawaii adjusted gross income to total adjusted grossincome from all sources is applied to determine thenonresident and part-year resident’s personal exemption
and standard deduction amounts.
Questions have been raised regarding the taxation of
nonresidents and part-year residents. Here are some of
the commonly asked questions.
Question: Since a nonresident will be taxed on income
only from Hawaii sources, will a nonresident still needto complete Column A (total income, regardless ofsource, and adjustments to total income as if a full-year

Fall 1999

Hawaii resident) when the nonresident files Form N-15
for the 1999 tax year?
Answer: Yes. Column A on Form N-15 will be used tocompute the ratio of Hawaii adjusted gross income tototal adjusted gross income from all sources, which inturn will be used to compute the nonresident’s (andpart-year resident’s) allowable personal exemption andstandard deduction amounts. The ratio also will be used
to compute the allowable amount of certain itemized
deductions.
Question: Section 18-235-92(a)(1)(B), Hawaii
Administrative Rules, requires an individual to file areturn if the individual’s gross income exceeds the
combined amount of their personal exemption andstandard deduction. How will a nonresident or part-year
resident determine whether they need to file Form N-15
for 1999?
Answer: A nonresident or part-year resident must file
Form N-15 if their Hawaii gross income exceeds the
combined amount of their prorated personal exemption
and standard deduction. Therefore, a nonresident or
part-year resident must first compute their ratio of
Hawaii adjusted gross income to total adjusted grossincome from all sources to determine their prorated
personal exemption and standard deduction amounts. If
their Hawaii gross income exceeds the sum of theirprorated standard deduction and personal exemption,
they must file Form N-15.
Question: Since a nonresident will be taxed on income
only from Hawaii sources, will a nonresident’s itemized
deductions be limited?
Answer: Yes. A nonresident or part-year resident (forthe period of nonresidency) may not claim itemized
deductions which are tied to a specific investment,
property, or activity carried on outside Hawaii; or which
results in income which is not subject to taxation by
Hawaii. 

Criminal Investigations

T

he following cases are recent criminal
investigations which have resulted in guilty

pleas.
Honolulu Attorney Pleads Guilty to Failing to File
General Excise Tax Returns - On August 9, 1999,
Honolulu attorney Richard G. MacMillan changed his
previous plea of not guilty to guilty for failing to file hisannual general excise tax returns for the 1995 and 1996
tax years. Mr. MacMillan received a fine of $2,500 foreach year, for a total fine of $5,000. Mr. MacMillan
agreed to pay the fine within 60 days and also was
granted a Deferred Acceptance of Guilty Plea.
Contractor Pleads Guilty to Failing to File
See Criminal Investigations, Page 5

Fall 1999

Hawaii Tax News

Criminal Investigations(From Page 4)

General Excise Tax Returns - On August 9, 1999, aformer contractor, David B. Pocock, changed his
previous plea of not guilty to guilty for failing to file hisannual general excise tax returns for the years 1995,
1996, and 1997. Mr. Pocock received a fine of $2,500 foreach year, for a total fine of $7,500. Mr. Pocock agreed
to pay the fine within 60 days and also was granted a
Deferred Acceptance of Guilty Plea.
Public Service Company Operator Sentenced For
Failing to File Public Service Company Tax Returns- On August 13, 1999, a public service company operator,
Mr. William H. Campbell, Jr., was sentenced for his
previous "no contest" plea for failing to file his public
service company tax returns for the 1996 and 1997 tax
years. Mr. Campbell, who operates his trucking company"Hiki No Trucking", received a fine of $2,500 for each year
for a total fine of $5,000. Mr. Campbell agreed to pay thefine within a period of one year and also received a Deferred
Acceptance of No Contest Plea. 

CD-ROM UpdateT

axpayers have inquired as to whether the
Department of Taxation will be upgrading thecapability of its Tax Information CD so that tax forms
with writable fields also perform computations. Each
year, Hawaii tax forms are included both on our Tax
Information CD and on our website. Selected 1998 tax
forms on the current compact disc were formatted to havewritable fields so that users could enter information onto
the form from their computer and print the completed
form; however, calculations could not be done due tosoftware limitations. We did look into having the forms
programmed to perform certain computations, but thecost was prohibitive given the rather limited distributionof the compact disc. Therefore, the Tax Information CD
will not have the capability to perform computations on
its tax forms. For the present, the Department willcontinue to focus on providing a convenient source ofState tax information at nominal cost. 

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from January
1999 through September 1999. Copies of thesepublications may be downloaded from the Department’s

Page 5website. With the exception of the Hawaii
Administrative Rules, copies of these publications also
may be obtained from any district tax office or by mailthrough the Department’s Forms Request Line.
Addresses and telephone numbers are provided on thelast page of this newsletter.
Copies of Administrative Rules are available for a fee(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., "intermediaryservices"); and provide a check payable to the "Directorof Finance" in the amount specified below. The rules
listed below also are available at the Department’s
website. To access a specific rule, go to theAnnouncement regarding the adoption of those rules andclick on the link to the applicable rule (e.g., to access theintermediary services rules, go to Announcement No.
99-2 and click on the link to those rules).
Section 18-235-61-03(b), HAR - Relating to the
exemption from the withholding of income taxes on thewages received by a qualifying minister or member of areligious order. ($1.55)
TIR No. 99-1 - Provides information on the filing oftax returns required by taxpayers who pay taxes byelectronic funds transfer.
TIR No. 99-2 - Announces that the Department isadministering the 100% dividends received deduction
provided by section 235-7(c), HRS, without regard to thediscriminatory requirements.
Announcement No. 99-1 - Provides a list of
candidates for political office who have registered withthe campaign spending commission.
Announcement No. 99-2 - Announces the adoptionof Hawaii Administrative Rules, relating to theintermediary services rate.
Announcement No. 99-3 - A Listing of New and
Obsolete/Retired Tax Forms, Instructions, andSchedules; Errors Found on Hawaii Tax Forms As of
February 19, 1999.
Announcement No. 99-4 - Announces the adoptionof Hawaii Administrative Rules, relating to the
exemption from withholding of income taxes on wagesof qualifying nonresident employees.
Announcement No. 99-5 - Confirms that a multistate
taxpayer must include dividends, interest, royalties, andgains received from a foreign corporation in its businessincome that is subject to apportionment.
Announcement No. 99-6 - A listing of the Tax
Information Releases in effect and obsolete as of March
17, 1999, and a listing of Hawaii Administrative Rules
related to taxation.
Announcement No. 99-7 - Announces the extensionof time for filing 1998 Hawaii tax returns and the
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

payment of taxes for taxpayers serving in the Kosovo
conflict.
Announcement No. 99-8 - Provides information on
Act 10, SLH 1999, which restores the cigarette andtobacco tax exemption for sales of cigarettes and tobacco
products to the United States or any of its
instrumentalities (e.g., military installations).
Announcement No. 99-9 - Provides information on
Act 24, SLH 1999, which allows insurance companies tooffset their insurance premium taxes with the
low-income housing tax credit.
Announcement No. 99-10 - Requesting suggestions
for improving the tax forms.
Announcement No. 99-11 - Informs taxpayers of the
Hawaii Income Tax Conformity to the Internal Revenue
Code.
Announcement No. 99-12 - Announces the issuanceof Written Opinion No. 99-001, regarding the applicationof the general excise tax income-splitting provisions in
section 237-18(f), HRS, and withholding requirements
in section 237-44(d), HRS, to destination managementcompanies.
Announcement No. 99-13 - Announces the increasein the Kauai County fuel tax rate, effective July 1, 1999.
Announcement No. 99-14 - Announces the adoptionof Hawaii Administrative Rules, relating to the
exemption from the withholding of income taxes on thewages received by a qualifying minister or member of areligious order.
Announcement No. 99-15 - Provides information on
Act 68, SLH 1999, which allows a collection agency torecover its collection fee from the taxpayer when it
collects delinquent taxes under a contract with the
Department of Taxation.
Announcement No. 99-16 - Provides information on
Act 165, SLH 1999, which tightens up the definition of"related entities" for purposes of the general excise tax,
expands the definition of "related entities" to include
limited liability partnerships and limited liability
companies, and clarifies the "business unit" language inthe prior law by replacing it with the more familiar"unitary business" terminology.
Announcement No. 99-17 - Provides information on
Act 70, SLH 1999, which exempts services orcontracting exported outside Hawaii from the general
excise tax and imposes a new use tax on imported
services.
Announcement No. 99-18 - Provides information on
Act 71, SLH 1999, which reduces the effect of the"pyramiding" of the general excise tax on service
transactions by treating those transactions similar to thewholesale sales of tangible personal property.

Fall 1999

Announcement No. 99-19 - Provides information on
Act 173, SLH 1999, which clarifies that (1) sales topersons licensed under the general excise tax law ofsingle-serving packets of condiments furnished tocustomers are subject to the .5% wholesale rate, (2) salesof tangible personal property to persons licensed under
the general excise tax law who incorporate or process theproperty into a finished product and resell the property
at retail (including disposable containers, packages, orwrappers to hold food) are subject to the .5% wholesalerate, and (3) the .5% intermediary services rate isapplicable to professional services.
Announcement No. 99-20 - Provides information on
Act 223, SLH 1999, which increases the rental motor
vehicle surcharge tax from $2 to $3 for the period beginning
September 1, 1999, and ending August 31, 2007.
Announcement No. 99-21 - Provides information on
Act 253, SLH 1999, which revises the method of
calculating the Hawaii income tax for nonresidents andpart-year residents. A nonresident will be taxed on
income only from Hawaii sources. A part-year resident
will be taxed on income only from Hawaii sources during
the period of nonresidency and on total income(regardless of source) during the period of residency. The
ratio of Hawaii adjusted gross income to total adjusted
gross income from all sources is applied to determine thenonresident and part-year resident’s exemption andstandard deduction amounts.
Announcement No. 99-22 - Provides information on
Act 270, SLH 1999, which adopts the federal deduction
for long-term care costs and insurance contract
premiums.
Announcement No. 99-23 - Provides information on
Act 295, SLH 1999, which exempts from the conveyancetax transfers of real property in connection with a merger
or consolidation, or in connection with the dissolution ofa limited partnership to a corporate general partner.
Announcement No. 99-24 - Provides information on
Act 303, SLH 1999, which allows a court to consider
probation as a sentencing option for tax offenses.
Announcement No. 99-25 - Announces the
Department’s position that the general excise tax
subcontract deduction is allowed for amounts paid to a
specialty contractor who is not licensed by the Hawaii
Department of Commerce and Consumer Affairs underchapter 444, HRS, provided that the specialty contractor
is a "contractor" as defined in section 237-6, HRS.
Announcement No. 99-26 - Provides information on
Act 178, SLH 1999, which contains several tax
incentives to support the development of hightechnology industries in Hawaii.
Announcement No. 99-27 - Informs taxpayers thatthe qualified improvement tax credit for qualified resort
and general facilities provided by Act 306, SLH 1999,
will not be allowed.
See Recent Publications, Page 7

Fall 1999

Hawaii Tax News

Recent Publications(From Page 6)

Tax Facts No. 99-1 - Provides information on
Hawaii’s fuel tax.
Tax Facts No. 99-2 - Provides a description of someof the tax incentives and tax breaks that are available tobusinesses in Hawaii as of August 1999.
Tax Facts No. 99-3 - Provides information on theapplication of the general excise tax and use tax toconstruction contractors, and addresses the changes in
the laws passed by the 1999 Legislature. 

Pending Tax
Publications

Page 7

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. (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 eating anddrinking retailers. (Dana Viola, 587-1564)

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.

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)

Administration of Taxes• Application of penalties and interest and the waiver ofpenalties and interest - sections 231-3 and 231-39,
HRS. (Jayna Uyehara, 587-1553)

Franchise Tax Law• Application of the franchise tax to mortgage brokers,
including sole proprietors and flow-through entities section 241-3, HRS. (Marshall Dimond, 587-1533)

Income Tax Law• Application of the income tax to amounts from apension plan that are "rolled over" into an Individual
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)• Filing of composite returns. (Dana Viola, 587-1564)• Withholding required for nonresident employees ofcontractors performing work on a construction projectin Hawaii. (Johnson Lau, 587-1562)• Low-income housing credit. (Marshall Dimond,587-1533)• Application of the income tax to nonresident
taxpayers - section 235-2.4(a), 235-4.3, 235-5, HRS.
(Dana Viola, 587-1564)

Conveyance Tax Law• Application of the conveyance tax. (MarshallDimond, 587-1533)

T

General Excise Tax Law• Application of the general excise tax to prepaid
telephone calling cards - section 237-13, HRS. (Jayna
Uyehara, 587-1553)• Use of resale certificates - section 237-13, HRS.
(Dana Viola, 587-1564)• 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

Miscellaneous• State business tax credits and general excise
exemption for business located in enterprise zones chapter 209E, HRS. (Dana Viola, 587-1564) DISTRICT TAX OFFICESState Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889
FAX: 808-274-3461
TELEPHONE: 808-274-3456

KAUAI DISTRICT OFFICE

State Office Building
75 Aupuni Street, #101
Hilo, HI 96720-4245
FAX: 808-974-6300
TELEPHONE: 808-974-6321

HAWAII DISTRICT OFFICE

State Office Building
54 S. High Street, #208
Wailuku, HI 96793-2198
FAX: 808-984-8522
TELEPHONE: 808-984-8500

MAUI DISTRICT OFFICE

Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
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)
Tax Forms and CD-ROM (Nominal Cost) by Mail:
808-587-7572
1-800-222-7572 (Toll-Free)
Tax Forms by Fax:
On Oahu: 587-7572
All Others: 808-678-0522 from your fax machine

OAHU DISTRICT OFFICE

http://www.state.hi.us/tax/tax.html

WEB INFORMATION AND FORMS

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.

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