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

Volume 6, Number 1

State of Hawaii ! Department of Taxation

Expanded E-filing
OptionsM

ore tax forms and credit card payment options
have been added to our e-filing program!
Form N-13, Individual Income Tax Return (Resident
Short Form); Form G-49, General Excise/Use Tax
Annual Return and Reconciliation; and Form TA-2,
Transient Accommodations Tax
Annual Return and Reconciliation,
are now available for e-filing via
the State Internet Portal atwww.ehawaiigov.org. Also, you
can now pay with Discover andAmerican Express credit cards inaddition to VISA and MasterCard.
For more information, go to our website atwww.state.hi.us/tax and select “Internet Filing of
Selected Tax Forms,” or go directly towww.ehawaiigov.org/efile. Also, see Department of
Taxation Announcement No. 2002-4, Electronic Filing
Approved as a Means of Electronic Funds Transfer.

2002 Hawaii Small
Business FairComing soon . . . and it’s FREE! The Department
of Taxation is once again pleased to be one ofthe organizers of the 2002 Hawaii Small Business Fairfeaturing government and nonprofit organizations
providing free and low-cost services to small businesses.
This free fair will be held on Saturday, May 18th,
from 8:00 A.M. to 3:30 P.M. at Kapiolani Community
College where there is abundant free parking.
Registration is not needed; just come and go as isconvenient.
If you, a client, or anyone else you know is interested
in starting a business, expanding a business, or justkeeping a business alive in the current economy, this fair
is for you.
Visit booths and find out about wide range of services
that government and nonprofit organizations have tooffer, including entrepreneurship training programs,
import and export support services, counseling services,

SPRING 2002

loan programs, and one-stop licensing and businessregistrations.
Hear keynote speaker, Emme Tomimbang from11:30 to 12:15, and attend some of the many freeseminars being offered throughout the day. Seminar
topics include:• Starting a Small Business• Choosing the Right Legal Form of Business• Record Keeping and Cash Flow Management• Marketing/Advertising Your Business• Export Marketing Service• Alternative Financing – We’ll Show You the Money• Options for Businesses in Financial Distress• Insurance for the Successful Entrepreneur• How to Spot the SCAM Aimed at Small Business• QuickBooks and other computer classes• And much, much more!
Visit the 2002 Hawaii Small Business Fair website at
http://smallbusinessfair.state.hi.us, or call our Team
T.E.A.C.H. Coordinator, Cathy Tokishi, at 587-1786 formore information.

IN THIS ISSUE
Expanded E-filing Options. . . . . . . . . . . . . . 1
2002 Hawaii Small Business Fair . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Practitioners’ Forum . . . . . . . . . . . . . . . . . . 2
New Deputy Director . . . . . . . . . . . . . . . . . . 2
Conformity to 2001 Federal
Tax Changes . . . . . . . . . . . . . . . . . . . . . . 2
Residential Construction andRemodeling Tax Credit . . . . . . . . . . . . . . 3
Reminders for the April 20 Deadline . . . . . . 3
U.S. Government Smart Pay
Credit Card. . . . . . . . . . . . . . . . . . . . . . . . 4
Capital Goods Excise Tax Credit . . . . . . . . 4
Corrections to 2001 Tax Forms. . . . . . . . . . 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

There are a number of bills
this legislative session foreconomic stimuli through tax
incentives, or funding of new andexisting programs. Two revenue
initiatives are still making their
way through the Legislature. One
bill proposes to increase thecigarette tax and the otheraddresses liquor tax increases.
One certainty is that there will bebudget cuts for all departments toaddress part of the projected revenue shortfall.
Proposed budget cuts make it even more important that
we look for longer-term solutions.
Our electronic filing (ELF) program, an outgrowthof our ongoing systems modernization project, has madeimportant inroads in helping us achieve our vision. ELF
has once again expanded (see accompanying article).
ELF will only be successful if the public and the tax
practitioner community actually use it to its fullpotential. We will be using ELF when providing counter
services and have set up for public use in all district
offices.
The joint electronic filing of federal and Hawaii net
income tax returns, our JELF program, continues on its
success-growth path. We passed the total number of
JELF returns filed during 2001 at around mid-point of
our filing season this year.
As we restructure and continue to reinvent ourselves,
we are fortunate to have Grant Tanimoto on board as the
new Deputy Director of Taxation. Grant has been
intimately involved with our internal efforts and isalready up to speed on the major issues facing us. He is
known to most of you in the tax practitioner community
as our Administrative Rules Officer for the past five
years.

Spring 2002

their concerns known and to enter into an informal
dialog with the Department about those concerns.
Audience participation and discussions are the key to a
successful Forum.
A registration form for the Practitioners’ Forum,
when it becomes available, may be obtained from our
website at www.state.hi.us/tax, by calling our request
line at 587-7572 (toll-free at 1-800-222-7572), or fromany district tax office.

New Deputy DirectorGrant Tanimoto was appointed to the position of
Deputy Director for the Department of
Taxation effective January 14, 2002. For the past five
years, Grant has served, and will continue to serve, as
our Administrative Rules Officer. Prior to that, Grant
was a Rules Specialist for our Department for ten years
and a Deputy Attorney General in the Commerce andEconomic Development, Labor, and Tax divisions. We
are fortunate to have someone with Grant’s knowledge
and experience as our Deputy Director.

Conformity to 2001
Federal Tax ChangesAs expected, a number of tax bills have been
introduced at the Legislature. Our staff isworking hard to track all of them, and we will of course
See Federal Conformity, Page 3

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.

Practitioners’ ForumThe Department will be holding a Practitioners’
Forum on May 30 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. This is not an educational workshop for which
education credits are available, but is instead an
opportunity for the tax practitioner community to makeDirector:
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

Spring 2002

Hawaii Tax News

Federal Conformity(From Page 2)

issue formal announcements about any tax measures thatare later enacted.
Questions have been raised regarding House Bill
2566, HD 1 and Senate Bill 2824, SD 1 – This is theannual conformity bill to update Hawaii’s income tax
law to conform with many of the changes made to theInternal Revenue Code by the Economic Growth andTax Relief Reconciliation Act of 2001 (EGTRRA), P.L.
107-16.
Conformity is proposed with respect to education
IRAs, qualified tuition programs, and the exclusion for
employer provided educational assistance.
Conformity is also proposed with respect to various
pension and IRA provisions (including the increased
contribution limits and distribution provisions for
qualified pension plans and IRAs), as well as the
exclusion for certain restitution payments to Holocaust
victims.
Conformity is NOT proposed with respect to theabove-the-line deduction for qualified higher education
expenses or the federal dependent care credit provisions.
The effective dates will generally be the same as thefederal effective dates unless otherwise provided.
However, none of these provisions will actually be partof Hawaii law until the conformity bill is actuallyenacted.

Residential
Construction andRemodeling Tax CreditO

ne of the most talked about changes that you’ll
see on 2001 Hawaii income tax returns is a newtax credit called the Residential Construction andRemodeling Tax Credit.
The Residential Construction and Remodeling Tax
Credit, included in Act 10, Third Special Session of
2001, is a nonrefundable income tax credit of 4% ofqualifying costs up to a maximum of $250,000, in theaggregate, for each residential real property unit. If theamount of the credit is more than the tax liability, theunused credit may be carried over to the following years
until used up.
The Department, in administering this new credit, isinterpreting this new law to apply to construction,
modifications, and alterations that are made to the actual
structure of the residential unit. The cost of equipment

Page 3(i.e., tangible personal property) added to the structureof the residential unit is eligible for the credit if it
becomes permanently affixed to the structure and it is
not removable without causing substantial damage tothat structure. Stand-alone appliances like washers,
dryers, and refrigerators, which do not become integral
to the structure of the residential unit, would not qualify
for the credit.
This credit is applicable to taxable years beginning
after December 31, 2000, but not to taxable years
beginning after December 31, 2003, for costs incurred
before July 1, 2002. The credit must be claimed on or
before the end of the twelfth month following the closeof the taxable year for which the credit may be claimed.
Use Form N-332 to compute this credit, and see
Department of Taxation Announcement No. 2001-20
for more information. A Tax Information Release will
be issued to clarify which costs qualify for the credit andwho (e.g., individual home owners, developers, etc.)
may claim the credit in certain circumstances.
Several bills, including House Bill 2574 and Senate
Bill 2831, have been introduced at the Legislature toextend the credit. To follow the progress of these bills,
go to the Hawaii State Legislature website atwww.capitol.hawaii.gov.

Reminders for the
April 20 Deadline

Everyone is reminded that the deadline for filingtheir 2001 Hawaii individual income tax returns
and calendar year-end business income tax returns is
April 20, 2002. However, since April 20 falls on a
Saturday this year, you will have until Monday, April 22,
2002, to file your return. In general, tax returns must be
received by the Department no later than April 22nd to
be considered “on time”. Returns sent through the U.S.
Postal Service, however, must be postmarked bymidnight, April 22, 2002.
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 22nd
deadline provided that the date recorded or marked by
the private delivery service company is on or before
April 22.
See April 20 Reminders, Page 4

Page 4

Hawaii Tax News

April 20 Reminders(From Page 3)

The Department will offer curbside service on Oahu
for last minute filers on Monday, April 22, 2002, from5:00 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
22, 2002. 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
off and replaced with “Hawaii”. Hawaii extension forms
also can be electronically filed via the Internet. Visit our
website at www.state.hi.us/tax and select “Internet
Filing of Selected Tax Forms” for more information.
The extension form, as well as all other tax forms,
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
district tax office.

U.S. Government
Smart Pay Credit Card

B

usinesses subject to Hawaii’s general excise tax(GET) may exempt from the GET sales oftangible personal property (i.e., goods) to the federal
government. Likewise, fuel distributors subject to thefuel tax may exempt from the fuel tax sales of liquid fuelto the federal government. Tax Information Release(TIR) No. 2001-3 discusses how these exemptions apply
when U.S. Government credit cards issued under the
General Services Administration’s “Smart Pay”
program are used to make the purchase.
Three kinds of U.S. Government credit cards are
discussed. The Purchase Card is used to buy goods orservices for official use only. The Fleet Card is used tobuy fuel, oil, maintenance, or repair services forgovernment fleet vehicles. The Travel Card is used fortransportation, lodging, and motor vehicle rentals forofficial government travel.
General Excise Tax Exemption: Sales of goods to afederal agency or employee that are paid for with Smart
Pay Purchase Cards or Fleet Cards are exempt from theSpring 2002

GET.
Also exempt are sales of goods to a federal agency or
employee that are paid for with Smart Pay Travel Cards
and that are billed directly to the federal government(Travel Cards with the number 6, 7, 8, 9, or 0 as the sixth
digit). Purchases that are billed to the employee,
however, only are exempt if the employee documents
the purchase as an official government purchase througha travel authorization.
When fuel is sold, the gas station may claim the GET
exemption based on information received from thefinancial institution issuing the Fleet Card or the credit
card transaction processor. The financial institution or
credit card transaction processor should in turn exclude
the GET from the amount billed to the federal
government.
Sales of goods furnished in conjunction with services(even if separately billed), services, and the rental ofgoods or real property are not exempt from the GET.
Fuel Tax Exemption: Fuel distributors may exempt
from the fuel tax sales of fuel to the federal governmentthat are purchased with Smart Pay Purchase Cards or
Fleet Cards for official use.
Frequently, however, fuel distributors don’t makesuch sales directly to the federal government. They
instead sell the fuel to gas stations that may in turn resell
the fuel to a federal agency or employee who purchases
the fuel with a Smart Pay Travel Card or Fleet Card for
official use. In this case, the fuel distributor cannot know
ahead of time that some of the fuel sold to the gas station
should have been exempt from the fuel tax.
When the financial institution issuing the Fleet Cardor the credit card transaction processor bills the federal
government, the fuel tax should be excluded. The gas
station should then apply for a refund or credit from thefuel distributor, after which the fuel distributor may
apply to the Department for a refund of the fuel tax paid.
TIR No. 2001-3 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
district tax office.

Capital Goods Excise
Tax CreditT

he capital goods excise tax credit (CGETC) is a
refundable income tax credit in the amount of
4% of the eligible cost of certain qualified property used
in a business, and must be claimed within 12 months ofthe close of the tax year for which the credit may beclaimed. Tax Information Release (TIR) No. 2001-4
See Capital Goods Credit, Page 5

Spring 2002

Hawaii Tax News

Capital Goods Credit(From Page 4)prescribes safe harbors for taxpayers claiming the
CGETC.
Businesses must show that either the 4% GET or the
4% use tax has been paid before claiming the credit. The
problem is showing that a seller has actually paid the
GET.
The Department will generally not deny the CGETC
if the taxpayer can provide any one of the following:• The sales invoice or contract showing the 4% GET
visibly passed on;• The sales invoice showing that the seller has a Hawaii
business address;• The seller’s GET license number valid at the time theproperty was purchased plus certain otherinformation; or• A statement or affidavit from the seller representingthat the GET has been paid.
For more information about the CGETC, see Forms
N-312 and N-312A and instructions, and TIR Nos. 88-6,
88-8, and 89-4.
TIR No. 2001-4 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
district tax office.

Corrections to 2001
Tax Forms

T

he following errors were found on the 2001
Hawaii tax forms as of March 20, 2002.

Form M-19 Instructions• On page 2, the revision date which reads, “(2000),”
should read “(REV. 2001).”
Form N-13• On page 1, in the Designee Area, text which reads,“Do want . . . ,” should read “Do you want . . .”Form N-15 Instructions• On page 31, under the subheading of Amended
Return, the last sentence in the last paragraph whichreads, “ . . . to amend a Form N-15 filed for taxable
year 1997 or 1998,” should read “ . . . to amend a
Form N-15 filed for taxable year 1997 or thereafter.”Page 5

Schedule K-1 (Form N-20)• On page 2 of the Schedule, Line 27b(1), which reads,“ . . . Schedule K-1, lines 4a through 4f,” should read
“ . . . Schedule K-1, lines 4a, 4b, 4c, 4f,”
• On page 2 of the Schedule, Line 29, column (b)should not reflect a dollar amount, but should containthe following reference “See attached Form
N-312A”
Form N-30• On page 1, Line 16, which reads, “ . . . larger than line
14(f))” should read “. . . larger than line 14(e))”• On page 1, Line 17, which reads,“OVERPAYMENT (If line 14(f) . . .” should read
“OVERPAYMENT (If line 14(e) . . .”Form N-152• On page 2, Line 38, which reads, “ . . . Add lines 13
and 45,” should read “ . . . Add lines 13 and 37.”
Form N-188X Instructions• On page 1, 1st column, 3rd paragraph, 1st sentence,
which reads, “. . . to amend Form N-15 for taxable
year 1997 or 1998. They must file an amended returnfor 1997 or 1998 on Form N-15,” should read “. . . toamend Form N-15 for taxable year 1997 orthereafter. They must file an amended return for1997 or thereafter on Form N-15.”
Form N-196• In the declaration area, text which reads, “ . . .
calendar year 2000.” should read “ . . . calendar year
2001.”
Form N-314• There were 2 versions of the form printed with“(Rev. 2001)”. The correct version starts with Line
13 on page 2 and the instructions are on a separate
sheet. The incorrect version has instructions on page2.
See Department of Taxation Announcement No.
2002-2, A Listing of New and Obsolete Tax Forms,
Instructions, and Schedules; Errors Found on Hawaii
Tax Forms as of January 21, 2002.

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from July 2001
through March 2002. Copies of these publications may
be obtained from our website at www.state.hi.us/tax, by
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

calling our request line at 587-7572 (toll-free at
1-800-222-7572), or from any district tax office.
TIR No. 2001-2 - Discusses the Director of
Taxation’s authority to exempt, exclude, or apportion
the value of imported property, services, or contracting
for use tax purposes; use tax exemptions for imported
services and contracting; and the use tax credit for taxes
paid to another state.
TIR No. 2001-3 - Discusses the application of thegeneral excise tax, fuel tax, transient accommodations
tax, and rental motor vehicle tax to income received frompurchases made with the General Services
Administration Smart Pay credit cards.
TIR No. 2001-4 - Discusses the definition of “cost”;
the payment of tax requirement; and safe harbor
guidelines pertaining to the capital goods excise tax
credit.
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.
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
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.

Spring 2002

Announcement No. 2001-22 (Revised) Announces the adoption of the IRS optional standard
mileage rates for 2002.
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.
Announcement No. 2002-4 - Provides information
regarding electronic filing as a means of electronic funds
transfer.
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 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
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
See Pending Publications, Page 7

Spring 2002

Hawaii Tax News

Pending Publications•(From Page 6)

•
•
•

•

•

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 underchapter 421, HRS, and farmer’s cooperatives
meeting the requirements of section 521, IRC.

Page 7

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 use of bonds by cigarette stamping
licensees.

Second Quarter State Tax Collections
October - December(In Millions of Dollars)
Difference
Individual Income Tax
Corporate Income Tax
General Excise Tax
Transient Accommodations Tax
All Others
Total Tax Collections

FY 2002$ 260.7
-10.2
409.5
36.0
156.3
$ 852.5

FY 2001$ 268.7
3.6
394.7
41.6
156.5
$ 865.0

Amount$ -7.9
-13.8
14.9
-5.5
-0.2
$ -12.5

Percent
-3.0%
nm*
3.8%
-13.3%-0.1%-1.4%

General Fund Revenues$ 739.7$ 740.0$ -0.2-0.03%(Note: Totals may not add up due to rounding.)* nm = not meaningful

Total tax collections for the second quarter of fiscal year 2002 amounted to $852.5 million, or $12.5 million less than thesame period of last fiscal year. While corporate income, individual income, and transient accommodations tax collections
for the second quarter dropped by a total of $27.2 million, general excise tax collections grew by $14.9 million. The
increase in general excise tax collections was due in part to the “weekend effect” where the second quarter of fiscal year
2001 ended on a weekend. Since December 31, 2000, fell on a Saturday, general excise taxes normally due on the last dayof the month were not due until Tuesday, January 2, 2001. This “weekend effect” pushed $20 million in general excise tax
revenue from December 2000 into January 2001. If the $20 million in general excise tax revenue were attributed to
December 2000, the second quarter of fiscal year 2002 would have reflected a $5.1 million decrease in general excise tax
revenue from the second quarter of fiscal year 2001. The September 11, 2001, terrorist attack could have led to a bigger
loss, but spending of the federal tax rebate, low interest rates, and other stimuli created additional economic activities
offsetting the impact of the September 11, 2001, event.
Tax collections deposited into the state general fund for the second quarter of fiscal year 2002 totaled $739.7 million,
almost equal to the $740.0 million 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.