Hawaii Tax News
Volume 4, Number 1

State of Hawaii ! Department of Taxation

Mobile Tax AssistanceW

ith the introduction of the Mobile Tax
Assistance Program, the Internal Revenue
Service and the Department of Taxation have embarked
on a joint outreach program to take tax services directly
to communities that do not normally have easy access totax services. Mobile Tax Assistance was provided atvarious sites on all islands.
Taxpayers who came to the Mobile Tax Assistancelocations found an array of services available to help
them with their federal and state taxes. State employees
answered tax questions, accepted general excise
applications, explained assessment notices, arranged
payment plans, waived penalties and interest, andprepared basic Form N-11, N-12, N-13, and N-15 tax
returns and general excise tax returns.
The comments on the evaluation forms were very
favorable! In general, the people really appreciated thetax assistance and could hardly believe that the
Department would actually take the time to bring tax
services to them. 3

Simplified Website
AddressT

he Department has made access to its website
easier for you by simplifying its website address
to www.state.hi.us/tax.
The site began in July, 1996 as one of the first State of
Hawaii government websites. Information on the site
has grown exponentially as the Department began to

SPRING 2000

realize the possibilities of the Internet. For example, thewebsite received over 224,000 hits during the month ofFebruary, 2000 alone. The site now contains over 1,500
pages of State of Hawaii tax information, forms andinstructions, brochures, publications, Legislative
initiatives, monthly collection tax reports, and the
Hawaii Revised Statutes and Administrative Rules
relating to taxation.
The site’s look has been redesigned with several
features added. These include frequently asked questions(FAQs), e-mail access to the Department, search/go tofunctions, search results, and automatic e-mail notificationof updates, making it easier for users to access theinformation on the website. The site also contains usefullinks to other tax information websites and government
agencies (including the counties’ websites).
Future modifications to the site include expanded
FAQs, more departmental e-mail contacts, andcompatibility with ADA guidelines.
Answers to many state tax questions may be found on
this site using the search feature. Before e-mailing anyquestion, try the FAQs, or try the Search engine and enter a
few key words to see if the question is covered on the site.
If a person still needs help, the Department cananswer tax questions via e-mail. While the Department
can respond to general tax questions by e-mail, state andfederal laws require the Department to keep return andaccount information from Department records
confidential. To protect your privacy, the Department
will answer specific questions about any tax return or(See Website Address, Page 2)

IN THIS ISSUE
Mobile Tax Assistance . . . . . . . . . . . . . . . . 1
Simplified Website Address . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Acts 70 and 71, SLH 1999 . . . . . . . . . . . . . 2
New Tax Services & Processing
Chief. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Business Registration Services
Expanded . . . . . . . . . . . . . . . . . . . . . . . . . 4
Reminders for the April 20 Deadline . . . . . . 4
Corrections to 1999 Tax Forms. . . . . . . . . . 4
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 Ray K. Kamikawa

Since the enactment of Acts 70
and 71 last year, we have put a lotof effort into getting informationout to affected taxpayers. We held
workshops on Oahu, Maui, Kauai,
andHawaii,and
madeinformation available through ourspeaker’s bureau, publications,and website. We’ve given
guidance informally over thephone, and answered faxes,
e-mail, and letters for those who needed formal
responses. This is, however, just the beginning of aprocess that we expect to go on for some time.
Both Acts 70 and 71 are intended to bring the tax
treatment of services in line with the tax treatment ofgoods, but the very nature of service activities makes it
difficult to draw the line between those transactions thatare affected by these acts and those transactions that arenot. More than 15 years ago, the 1983 Tax Review
Commission concluded that enacting pyramiding relief
for service transactions would be problematic and,based on other states’ experience, could take years to
become well understood. As we have from the beginning,
however, we will continue to work with Hawaii’s
businesses, taxpayers, and tax practitioners to draw
those lines and make that information available. This
quarter’s issue features an article that adds to the bodyof available information.
Though it may take some time, I am confident thatthese measures will, over time, reduce the tax burden on
Hawaii businesses. Let’s keep our lines ofcommunication open in both directions; my e-mailaddress is rkk@aloha.net. 3

Website Address(From Page 1)

account only by regular mail or telephone. Please
include your mailing address and telephone number withany questions about a return or account.
The Department is dedicated to bringing taxpayers
the most complete state tax information site. You areencouraged to contact us if you have suggestions to makethe site more useful by e-mailing our Tax webmaster at
dotax1@aloha.net. 3

Spring 2000

Acts 70 and 71, SLH
1999

On January 1, 2000, new general excise tax anduse tax provisions that impact Hawaii
taxpayers, especially Hawaii businesses, went into
effect. One major reason for enacting these measures,aside from providing tax benefits for Hawaii business,
was to bring the tax treatment of services in line with thetreatment of sales of goods.
Act 70 provides for an export exemption for services
comparable to the previously existing export exemption
for exported goods and also provides for a use tax on
imported services comparable to the previously existing
use tax on imported goods.
Prior to January 1, 2000, a business that sold goods toa customer and shipped those goods to a location outside
Hawaii for use outside Hawaii was exempt from thegeneral excise tax on this sale. However, a service
business that provided services in Hawaii to an
out-of-State customer for use outside Hawaii did nothave a comparable exemption, and thus had to pay thegeneral excise tax on those exported services.
Under Act 70, this difference in the treatment ofgoods and services was remedied by extending toservice businesses an exemption for services that they
perform in Hawaii for an out-of-State client for use
outside Hawaii. The same form used to certify the
exemption for exported goods, Form G-61, Export
Exemption Certificate for General Excise and Liquor
Taxes, also must be used to certify the exemption forexported services.
The use tax complements the general excise tax by
See Acts 70 and 71, Page 3

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
On Oahu: 587-7572
All Others: 808-678-0522 from yourfax machine808-587-1234 and press 7700

Spring 2000

Hawaii Tax News

Acts 70 and 71(From Page 2)

imposing a tax on persons importing goods into Hawaii
at rates comparable to the general excise tax that would
be due had those goods been purchased in Hawaii. This
benefits Hawaii sellers who otherwise are at a pricedisadvantage with out-of-State sellers not subject to
Hawaii taxation. Act 70 brings the use tax treatment ofservices in line with the treatment of sales of goods by
expanding the use tax to also include imported services.
If a Hawaii business purchases goods from an
out-of-State seller (i.e., a seller that is not subject to
Hawaii taxation) and imports those goods into Hawaii,then the Hawaii business is the importer and must reportand pay the use tax on those imported goods. If theimporter resells those goods at retail to a customer in
Hawaii, then the importer is subject to the use tax at therate of 0.5% on the value of those imported goods, andalso to the general excise tax at the rate of 4% on the retailsale.
Under Act 70, a comparable use tax is now levied ona Hawaii business that hires an out-of-State service
business (i.e., a service business that is not subject to
Hawaii taxation) to provide services to that Hawaii
business. If the Hawaii business imports and then resells
those services to a customer in Hawaii, then the importeris subject to the use tax at the rate of 0.5% on the value of
those imported services, and also to the general excise
tax at the rate of 4% when the services are resold.
If a company does business both in and outside of
Hawaii, consolidates the manufactured or purchased
goods at a store or warehouse outside Hawaii, andimports those goods into Hawaii, then the company is theimporter and must report and pay the use tax on thoseimported goods. If the importer resells those goods atretail to a customer in Hawaii, then the importer issubject to the use tax at the rate of 0.5% on the value of
those imported goods, and to the general excise tax at therate of 4% on the retail sale.
Likewise, if a service business performs services
both in and outside of Hawaii for a customer in Hawaii,then the service business is subject to the use tax at therate of 0.5% on the value of services performed outside
Hawaii and imported into Hawaii. The service businessalso is subject to the general excise tax at the rate of 4%on the sale of both the imported services and the services
performed in Hawaii to the Hawaii customer.
Act 71 brings the tax treatment of services in linewith the tax treatment of goods by providing for thephase-in over a 7-year period of the 0.5% general excise
tax wholesale rate on services that are resold (this year’s
rate is 3.5%).
In general, sales of goods from one licensed seller toanother licensed seller for resale qualify as a sale atPage 3wholesale taxed at the rate of 0.5% under the general
excise tax law. Sales to an unlicensed person are retailsales taxed at 4%. Sales to a licensed business of goods
that are not resold, but which are instead used or
consumed, also are retail sales taxed at 4%. Prior to thisyear, however, few service transactions qualified for the
0.5% wholesale rate. Now, many more service
transactions qualify for wholesale treatment.
Under Act 71, wholesale tax treatment (this year
taxed at 3.5%) generally is permitted for services
provided by a licensed service business to anotherlicensed business for resale, provided that the services
are identifiable elements of goods or services that are
resold and that are not overhead. As with the sales ofgoods, services provided to an unlicensed person will
not qualify for the wholesale tax treatment, and services
provided to a licensed business that are not resold, butthat are used or consumed, also will not qualify.
Detailed information on Acts 70 and 71 is posted on
our website at www.state.hi.us/tax under “Department
of Taxation Legislative Initiatives.” If you have any
questions, you may call the Technical Section of our
Taxpayer Services Branch at 808-587-1577. Questions
can also be faxed to us at 808-587-1584 or e-mailed to
dotax4@aloha.net. If you would like someone to speak
to your group or business, contact our Team T.E.A.C.H.
coordinator, Cathleen Tokishi, at the same telephone
number, fax number, and e-mail address listed above. 3

New Tax Services &Processing ChiefK

erry Yoneshige became the Department’s new
Tax Services and Processing Chief, effective
February 28, 2000. As the Division Chief, Kerry will be
responsible for overseeing the Tax Services andProcessing Division that consists of the Documents
Processing Branch, Revenue Accounting Branch, andTaxpayer Services Branch.
See New Division Chief, Page 4

Page 4

Hawaii Tax NewsNew Division Chief
From Page 3

Kerry has many years of financial services and public
accounting experience. Prior to joining the Department
of Taxation, he held the position of Vice-President andAccounting Manager at Bank of Hawaii.
We welcome Kerry and look forward to theleadership he will bring to the Tax Services andProcessing Division. 3

Business Registration
Services ExpandedO

ne-stop business registration services available
at the State Tax Office have been expanded toinclude the filing of basic business start up registration
forms required by the Department of Commerce andConsumer Affairs (DCCA).
Under an agreement with the DCCA, persons coming
to State Tax Offices statewide can obtain a number of
DCCA’s basic business registration forms and submit
the completed forms with the appropriate payment inaddition to conducting their tax business. Examples
include registration forms for corporations,partnerships, and limited liability companies, and tradename, trademark, and service mark registrations. Tax
office employees servicing walk-in taxpayers also will
be able to answer basic questions about those forms. 3

Reminders for the
April 20 DeadlineThe Department of Taxation would like toremind taxpayers that the deadline for filingtheir 1999 Hawaii individual income tax returns andcalendar year-end business income tax returns is
Thursday, April 20, 2000. 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, 2000.
Taxpayers who mail their tax returns to the
Department must be sure to put sufficient postage on
their envelopes. Mail with insufficient postage will not
be accepted by the Department and will be returned. The
new postmark date will be the date accepted by the

Spring 2000

Department. Taxpayers also are advised that the Post
Office will not have special hours to accept last minuteState 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 Thursday, April 20, 2000, from5:00 P.M. to midnight. Taxpayers 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.
Persons who cannot complete their State tax returnon time should apply for an automatic extension of time
to file their return by completing and filing theappropriate Hawaii extension form with the Department
no later than April 20, 2000. Comparable federal
extension forms will be accepted in lieu of the Hawaii
extension forms if completed using amounts for Hawaii
income tax purposes. In the title area, any reference tofederal should be crossed off and replaced with Hawaii.
The extension form, as well as all other tax forms,
may be obtained at any district tax office, by mailthrough the Department’s 24-hour Forms Request Line,or via the Internet (see the last page for telephone
numbers and addresses). 3

Corrections to 1999
Tax FormsA

few errors were found on the 1999 Hawaii tax
forms as of March 15, 2000. Please take note of
the following corrections made to the Hawaii tax forms.
Form N-220• Line 8, column (a) should not be shaded.
• Line 11, column (a) should be shaded.
Schedule X Instructions• Part II, Credit for Low-Income Household Renters,
Line 8, Qualified Exemptions - Line a instructs the
taxpayer to enter the number of qualified exemptions
from Schedule X, Part I, line 2. However, if the
taxpayer did not claim the low-income refundable tax
credit, Schedule X, Part I, line 2 would be blank. In
this situation, Schedule X, Part I, line 2 should becompleted for purposes of claiming the credit for
low-income household renters.
See 1999 Tax Forms, Page 5

Spring 2000

Hawaii Tax News

1999 Tax Forms(From Page 4)

Dual Rate Form RV-3
• Line 7 reads, “Taxes (Multiply line 5 by line 6 ofcolumns B and C. Column A, enter amount from line
27).”
Line 7 should read: “Taxes (Multiply line 5 by line 6of columns B and C. Column A, enter amount fromline 28).”
Dual Rate Form RV-3 Instructions• Page 3, fig 3.1 - The amount next to circled number 12
is $30,420.00.
The amount next to circled number 12 should be$24,320.00.
• Page 5, fig 3.3 - The amount next to circled numbers
13, 15, 16, and 21 is $31,530.00.
The amount next to circled numbers 13, 15, 16, and 21
should be $24,320.00. 3

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from June 1999
through March 2000. Copies of these publications may
be downloaded from the Department’s website. With the
exception of the Hawaii Administrative Rules, copies ofthese publications also may be obtained from any district
tax office or by mail through the Department’s Forms
Request Line. Addresses and telephone numbers areprovided on the last 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., “nonresident
employees of contractors”); and provide a check payable
to the “Director of Finance” in the amount specified
below. The rules listed below also are available at the
Department’s website.
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)
Section 18-235-61-04(b), HAR - Excludes
nonresident employees of contractors from qualifying
for an income tax withholding exemption when thecontractor is performing work on a construction project
located in Hawaii. (No fee.)

Page 5TIR No. 99-2 - Announces that the Department isadministering the 100% dividends received deduction
provided by section 235-7(c), HRS, without regard to
the discriminatory requirements.
TIR No. 99-3 - Clarifies that taxpayers subject to thefranchise tax may claim the Hawaii low-income housing
tax credit in the taxable year for which the imposition is
made.
TIR No. 99-4 - Provides guidance on the taxation ofmortgage loan companies, including mortgage loan
companies organized as passthrough entities and sole
proprietorships, under Hawaii’s tax laws.
Announcement No. 99-12 - Announces the issuanceof Written Opinion No. 99-001, regarding theapplication of the general excise tax income-splitting
provisions in section 237-18(f), HRS, and withholding
requirements in section 237-44(d), HRS, to destination
management companies.
Announcement No. 99-13 - Announces the increasein the Kauai County fuel tax rate, effective July 1, 1999.
Announcement No. 99-14 - Announces the
adoption of 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 informationon Act 68, SLH 1999, which allows a collection agency
to recover its collection fee from the taxpayer when it
collects delinquent taxes under a contract with the
Department of Taxation.
Announcement No. 99-16 - Provides informationon Act 165, SLH 1999, which tightens up the definitionof “related entities” for purposes of the general excise
tax, expands the definition of “related entities” toinclude limited liability partnerships and limited
liability companies, and clarifies the “business unit”
language in the prior law by replacing it with the morefamiliar “unitary business” terminology.
Announcement No. 99-17 - Provides informationon 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 informationon 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.
Announcement No. 99-19 - Provides informationon 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
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

the general excise tax law who incorporate or process theproperty into a finished product and resell the property atretail (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 todetermine the nonresident and part-year resident’s
exemption and standard 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 theconveyance tax transfers of real property in connection
with a merger or consolidation, or in connection with thedissolution of a 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.
Announcement No. 99-28 - Announces the adoption

Spring 2000

of Hawaii Administrative Rules which exclude
nonresident employees of contractors from qualifying
for an income tax withholding exemption when thecontractor is performing work on a construction project
located in Hawaii.
Announcement No. 2000-1 - A listing of the Tax
Information Releases in effect and obsolete as ofJanuary 6, 2000, and a listing of Hawaii Administrative
Rules related to taxation.
Announcement No. 2000-2 - Provides a list of
candidates for political office who have registered withthe campaign spending commission.
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.
Tax Facts No. 99-4 - Provides information regarding
the application of Hawaii tax laws to nonprofit
parent-teacher organizations and other school-relatedorganizations.
Tax Advisory, dated January 6, 2000 - Provides
information on Act 70, SLH 1999, relating to the general
excise tax exemption for exported services andcontracting and use taxation of imported services.
Tax Advisory, dated January 11, 2000 - Provides
information on Act 71, SLH 1999, relating to the general
excise tax pyramiding relief for wholesale sales of goods
and services. 3

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 waiver ofpenalties 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
Retirement Account - section 235-7, HRS. (Grant
Tanimoto, 587-1569)
See Pending Publications, Page 7

Spring 2000

Hawaii Tax News

Pending Publications(From Page 6)• 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 ofPage 7computer software, internet service providers, andonline 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. 3

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

FY 2000$ 260.9
0.0
347.7
36.0
160.0
$ 804.6

FY 1999$ 270.3
-6.4
352.4
28.7
157.0
$ 802.0

Amount$ -9.4
6.4
-4.7
7.3
3.0
$ 2.6

Percent
-3.5%
nm*
-1.3%
25.4%
1.9%
0.3%

General Fund Revenues$ 682.9$ 692.8$ -9.9-1.4%*nm = not meaningful
Second quarter individual income tax and general excise tax collections dropped by $9.4 million and $4.7 million,
respectively, from the second quarter of last fiscal year. As seen in the first quarter, withholding taxes for individuals
dropped by $7.0 million as a result of new lower individual income tax rates. While corporate income tax collections
netted $40.7 thousand this quarter, a $6.4 million loss in the second quarter of last fiscal year resulted in a $6.4 million gain.
Transient accommodations tax (TAT) collections increased by $7.3 million over the same period of last fiscal year,
partially due to a 2.4% increase in visitor arrivals, a TAT rate increase from 6% to 7.25%, and the imposition of the TAT on
the occupant of a time share unit. Of the $804.6 million of taxes collected in the second quarter of this fiscal year, $682.9
million was deposited into the state general fund, dropping $9.9 million from the previous fiscal year. For the first twoquarters of this fiscal year, total tax collections have increased $8.9 million over the previous fiscal year while the generalfund amount has dropped by $13.0 million. 3

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

WEB INFORMATION AND FORMSOAHU 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

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

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

KAUAI DISTRICT OFFICE
State Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889
FAX: 808-274-3461
TELEPHONE: 808-274-3456