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

Volume 4, Number 3

State of Hawaii ! Department of Taxation

Aloha Ray,
Congratulations Marie!

A

fter nearly 6 years as State Tax Director, Ray
Kamikawa has left to return to the private
sector. Under his leadership, major tax legislation was
passed to reduce the income tax on individuals, reduce
the pyramiding effect of the general excise tax, eliminate
the general excise tax on exported services, and provide
tax incentives for the high-technology industry. He alsobegan the process of modernizing our Department bychanging our processes and culture to make us more
efficient and responsive to the needs of our clients.
Assuming the leadership reins is our new director,
Marie Y. Okamura. During the last year, Marie served as
the Deputy Director of Taxation and oversaw thecontracting for and the on-going development of an
integrated tax management system to replace theDepartment’s current computer system. Prior to this, she
was the Department’s Taxation Services Administrator
and, before that, was an accountant and auditor both inprivate practice and with the State. Marie is committed tobuilding on the many positive changes begun by ourformer director, and the public can look forward to moreprogress at the Department of Taxation.

Act 70 Use Tax UpdateIn our Spring 2000 issue of the Hawaii Tax News,
we stated that a service provider performing
services both in and outside of Hawaii for a Hawaii

FALL 2000

customer would be subject to the 0.5% use tax on thevalue of services performed outside Hawaii and imported
into Hawaii, and also to the 4% general excise tax on thesale to the Hawaii customer of both the imported services
and the services performed in Hawaii. After a question
was raised, we have revised our position.
If a service provider performs services both in andoutside of Hawaii for a Hawaii customer, then theservice provider will not be subject to the use tax on theimported services. The service provider also will not be
subject to the general excise tax on imported services
sold to the Hawaii customer. In other words, the service
provider in this case is only subject to the 4% general
excise tax on services performed in Hawaii.
The Hawaii customer, however, is subject to the 4%
use tax on the out-of-State services provided by the
Hawaii service provider. Instead of the customer paying
the use tax directly to the State, the Hawaii service
provider must collect and remit the use tax on behalf ofthe customer under the seller’s collection provision of
Hawaii’s use tax law.
Service providers have two options for remitting theuse tax. First, they may report the 4% use tax on the use tax
line of their own general excise/use tax returns. Second,
they may report the value of the imported services as part oftheir overall gross income subject to the general excise tax(those choosing this option should be prepared to supply
the underlying documentation if audited).
This change does not affect other transactions. For
example, if a Hawaii service provider hires an
See Act 70 Update, Page 2

IN THIS ISSUE
Aloha Ray, Congratulations Marie! . . . . . . . 1
Act 70 Use Tax Update . . . . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
E-mail Access to the Department . . . . . . . . 2
Licensing of Direct Sellers. . . . . . . . . . . . . . 2
High Technology Tax Incentives . . . . . . . . . 3
Electronic Filing Program Update . . . . . . . . 3
PowerPoint Presentations on the Web . . . . 4
Year-End Workshop to be Held . . . . . . . . . 4
Revised Booklet A, Employer’s Tax Guide . 4
Diplomat Tax Exemption Update . . . . . . . . 4
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . . 6
Fiscal Year 2000 State Tax Collections . . . 7

Page 2

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

You may well be wondering if
the change in directors also meansa change in the Department’s
direction.
Let me first reassure you thatmost of the initiatives introducedby former director Ray Kamikawa
made us more effective andefficient in responding to the needsof our customers and will be
continued. At the same time, wehave taken a long, hard look at ourselves and know that
there is much we can do better.
Our systems modernization project will generatemany new and exciting changes as we re-make ourselves
into a far superior agency. We will be “underconstruction” for the next 4 years and will be
introducing new tools and products in phases. The
results will help us achieve our mission “to administer
the tax laws for the State of Hawaii in a consistent,
uniform, and fair manner.”Let’s continue to keep our lines of communication
open. Please call me at (808) 587-1510, or e-mail me at
myo@tax.state.hi.us.

Act 70 Update(From Page 1)

independent out-of-State service provider (as opposed tothe in-house service situation) whose services are
combined with other services for resale to a Hawaii
customer, then the Hawaii service provider must pay the
0.5% use tax on the imported services, and also the 4%
general excise tax when the services, both those provided
by the out-of-State service provider and itself, are resold.
For more information, see the latest revision of“Outline: Act 70, SLH 1999 and Act 198, SLH, 2000”
on our website at www.state.hi.us/tax.

E-mail Access to the
Department

O

ne of the early benefits of our systems
modernization is e-mail access for virtually theentire Department, including our neighbor island

Fall 2000

offices. Now when you have a tax question or request,
you can simply e-mail the Department’s Taxpayer
Services Branch at Taxpayer_Services@tax.state.hi.us
when it is convenient for you. If you have a question for a
specific office, you can e-mail that office directly.
For a detailed listing, see our Hawaii Tax
Information at a Glance tri-fold brochure. The brochureis available at any district tax office, through our forms
request line at 587-7572 or toll-free from the neighborislands and mainland U.S. at 1-800-222-7572, and on
our website at www.state.hi.us/tax.

Licensing of Direct
Sellers

Q

uestions have been raised as to whether direct
sellers doing business in Hawaii are required tohave a general excise tax license.
Section 237-9, Hawaii Revised Statutes, wasamended by Act 143, Session Laws of Hawaii 1998 (Act143), to allow a company engaged in a network or
multi-level marketing arrangement to obtain a single
general excise tax license for all of its direct sellers doing
business in Hawaii. The company would then become atax collection agent responsible for reporting,collecting, and remitting the general excise and use taxes
due from the business activities of its direct sellers.
In turn, these direct sellers would be exempt from thelicensing and reporting requirements of the general
excise tax law but only with respect to the businessconducted directly through the marketing arrangement.
See Direct Sellers, 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:
Consumer Dial:

Marie Y. Okamura
Lynne Kuroda
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5094
808-587-1577
808-587-1584
Technical_Section@tax.state.hi.us
www.state.hi.us/tax
On Oahu: 587-7572
All Others: 808-678-0522 from yourfax machine808-587-1234 and press 7700

Fall 2000

Hawaii Tax News

Direct Sellers(From Page 2)

Direct sellers who are also engaged in other lines ofbusiness (besides the network marketing arrangement)
would still be required to obtain a general excise tax
license and report the general excise and use taxes due on
the other lines of business on their own tax returns.
A network marketing company that wants to become acollection agent on behalf of its direct sellers must firstenter into a tax collection agreement with the Department
and should contact our Rules Office at 808-587-1530, or
via e-mail at Rules_Office@tax.state.hi.us.
As of August 31, 2000, the following companies
have entered into tax collection agreements with our
Department:• Amway Corporation• Changes International of Fort Walton Beach, Inc.
• Metabolife International, Inc.
• Oxyfresh Worldwide, Inc.
For more information on Act 143, see Department of
Taxation Announcement No. 98-14, which is available
at any district tax office and on our website atwww.state.hi.us/tax. Copies also may be requested bycalling our request line at 587-7572 or toll-free at
1-800-222-7572.

High Technology Tax
Incentives

T

he tax incentives enacted last year (Act 178,
SLH 1999) and expanded this year (Act 297,
SLH 2000) have sent interest in Hawaii’s hightechnology business sector skyrocketing. These
incentives are intended to support our fledgling hightechnology industry which will not only help to grow oureconomy, but also provide high-paying jobs that will
help stem our state’s “brain drain.” These incentives
include a 20% research and development refundable
income tax credit, the sale of unused net operating losses
by qualified high technology businesses (QHTBs),
income tax exemption for stock options from QHTBs,
QHTB income tax exemption for royalties derived frompatents, copyrights, and trade secrets, and more.
We have been giving presentations on these tax
incentives around the State. On August 17, theDepartment, in conjunction with the Hawaii Technology
Trade Association and the High Technology
Development Corporation, held a workshop at the Ala
Moana Hotel to discuss the tax incentives under Act 297.

Page 3At the workshop, attendees had the opportunity to meet
one on one with Department of Taxation staff to answer
questions on high technology issues for specific businessor client scenarios. Another opportunity for you to learn
more is the upcoming HiTechHawaii@2000 conference,
which will be held on October 11-12 at the Hawaii
Convention Center.
The conference partners include a number ofbusiness organizations as well as government agencies.
Exhibitors, keynote speakers from across the nation, andworkshops will be featured. For more information, go to
our website at www.state.hi.us/tax.

Electronic Filing
Program UpdateE

lectronic filing of Hawaii individual income tax
returns will become a reality in the 2001 tax
filing season. During its initial year, the Department will
accept electronically filed
refund, no tax due, andbalance due Form N-11
returns. Refunds willcontinue to be issued bypaper check. Payments
will be accepted with
Form N-200V, Individual
Income Tax Payment Voucher.
The following are excluded from electronic filing forthe 2001 filing season:• Form N-11 returns requiring attachments other than
Schedule X and federal Form W-2,
• Non-calendar year filers,• Amended returns,• Prior year returns,• Returns for a deceased taxpayer or spouse,• Final returns,• Returns without valid taxpayer or spouse social
security numbers, and• Returns other than first N-11 for the tax year.
To participate in the Federal/State Joint Electronic
Filing Program, tax preparers first must be accepted by
the Internal Revenue Service Electronic Filing Program.
Federal Form 8633, Application to Participate in the IRS
e-file Program, must be submitted to the IRS by
December 1, 2000. The early deadline is necessary forprocessing the applications in time for the 2001 tax
season. Tax preparers and transmitters accepted into theInternal Revenue Service Electronic Filing Program will
be permitted to file both federal and state returns with the
See E-filing Update, Page 4

Page 4

Hawaii Tax NewsE-filing Update(From Page 3)

IRS Center located in Ogden, Utah. Participants in
Hawaii do not need to register with the Hawaii
Department of Taxation because the IRS will provide theDepartment with the names, addresses, and contact
information for each participant as part of thefederal/state program. Out-of-state participants,
however, will need to send a copy of their application(federal Form 8633) to the Department. Approved
participants will automatically receive a copy of the2000 Handbook for Electronic Filers of Hawaii
Individual Income Tax Returns.
For additional information, you may contact the
Department’s Electronic Filing Coordinator, Susan
Adaniya,at808-587-1692,
e-mailheratadaniys@tax.state.hi.us, or write to her at the Department
of Taxation, P. O. Box 259, Honolulu, HI, 96809-0259.

PowerPoint
Presentations on
the WebT

here is nothing like hearing and seeing a goodpresentation in-person, but that is not always
possible. As a result, the Department’s Team
T.E.A.C.H. program is now posting PowerPoint
presentations on various topics on our website atwww.state.hi.us/tax. The presentations are available intwo formats: (1) as a PowerPoint file (.ppt) and (2) as aportable document file (.pdf) viewable with Adobe
Acrobat Reader software. If viewing the presentation
using PowerPoint, notes relevant to particular slides may
be seen in the “Notes Page” view of the presentation.
Initially, only the presentation on “Hawaii HighTechnology Tax Incentives” was posted. However, theresponse was so positive that other presentations arebeing added. To see this and other presentations, select“Presentations and Workshops” on our home page.

Year-End Workshop
to be HeldThe Department will be holding its Year-End
workshop on December 7. The topics which
will be covered at the full day workshop have not been

Fall 2000

finalized, but will include a discussion of the 2000 tax
form revisions. CPE credit for CPAs attending theworkshop will be available.
To have a registration form sent to you when they
become available, call your nearest district tax office, orcall the Department’s Forms Request Line on Oahu at
587-7572, or toll-free from the neighbor islands at
1-800-222-7572, and leave a message on the Forms by
Mail voice mail system. The workshop information flyer
and registration form also will be available at the
Department’s website at www.state.hi.us/tax.

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, 2001, through December 31,
2001. The new rates are a result of Act 157, Session Laws
of Hawaii 1998, which provided a $759 million income
tax cut to be spread over four years: $159 million in both1999 and 2000, $192 million in 2001, and $242 million in
2002. The new tables reflecting the reduction in rates will
reduce the amount of State income taxes required to be
withheld on wages paid to employees, increasing
employees’ take-home pay.
The revised Booklet A will be mailed to all registeredemployers in October. Employers should use thisbooklet beginning in January 2001. Employees mayneed to complete a new Form HW-4 to adjust theirwithholding exemptions. The revised Booklet A and
Form HW-4 also will be available at all district tax
offices, by calling our request line at 808-587-7572 or
toll-free at 1-800-222-7572, or from our website atwww.state.hi.us/tax.

Diplomat Tax
Exemption UpdateEffective July 1, 2000, businesses may exempt
from the general excise tax and transient
accommodations tax gross income derived fromtransactions with foreign diplomats and consular
officials who have been issued a tax exemption card by
the U.S. Department of State.
In addition to the tax exemption cards issued by the
U.S. Department of State, tax exemption cards issued by
the American Institute of Taiwan also are valid for the
See Diplomat Exemption, Page 5

Fall 2000

Hawaii Tax News

Diplomat Exemption(From Page 4)

tax exemptions. Since the U.S. does not have diplomatic
relations with Taiwan, the U.S. Department of State is
not authorized to issue their diplomatic exemption cards
for Taiwan diplomats. However, the U.S. Department ofState has authorized the issuance of tax exemption cards
by the American Institute of Taiwan, which is a
nonprofit organization that serves as an embassy to
Taiwan.
For tax exemption purposes, all cards issued by theAmerican Institute of Taiwan are considered “personal
exemption cards” unless specifically stated as “mission
cards”. Personal exemption cards cover transactions for
personal use or consumption by the cardholder, thecardholder’s spouse, or the cardholder’s children (butnot other relatives or persons). Mission exemption cards
only apply to transactions with the mission and which arepaid for with a mission check or mission credit card (notby cash, personal check, or personal charge card).
Businesses must carefully check the card presented
to verify the scope of the exemption and to make surethat the person presenting the card is the actual person
pictured on the card. Documents supporting the
exemption (e.g., a photocopy of the card) must be
maintained by the business.
To assist businesses and the foreign diplomats andconsular officials involved in the transactions, theDepartment has developed a simple, easy-to-carrybusiness card that foreign diplomats and consular
officials can present to any business who is unaware of
the new law or who want to contact the Department for aclarification of the law.

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from October1999 through September 2000. Copies of thesepublications may be downloaded from the Department’s
website. Copies of these publications also may beobtained from any district tax office or by mail throughthe Department’s Forms Request Line. Addresses andtelephone numbers are provided on the last page of thisnewsletter.
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.

Page 5TIR 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. 99-28 - Announces the
adoption 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.
Announcement No. 2000-3 - A listing of New and
Obsolete/Retired Tax Forms, Instructions, andSchedules: Errors Found on Hawaii Tax Forms As of
March 1, 2000.
Announcement No. 2000-4 - Announces the
adoption of the IRS optional standard mileage rates for1999 and 2000.
Announcement No. 2000-5 - Requestingsuggestions for improving the tax forms.
Announcement No. 2000-6 - Provides informationon Act 33, SLH 2000, which (1) changes the dates on
which the Council of Revenues must report its estimatesof total state personal income to the Director of Finance,
the Governor, the Chief Justice, and the Legislature, and(2) changes the dates on which the Director of Financemust determine estimates of the state growth andexpenditure ceiling.
Announcement No. 2000-7 - Provides informationon Act 38, SLH 2000, which exempts from the general
excise tax and transient accommodations tax amounts
received from foreign diplomats and consular officials
and exempts from the use tax the use of property,
services, or contracting imported by foreign diplomats
and consular officials.
Announcement No. 2000-8 - Provides informationon Act 34, SLH 2000, which allows the disclosure ofgeneral excise/use tax return and tax return information
to a person contractually obligated to pay general excise
and use taxes assessed against another.
Announcement No. 2000-9 - Provides informationon Act 85, SLH 2000, which deletes unnecessary fueltax reporting requirements.
Announcement No. 2000-10 - Provides informationon Act 118, SLH 2000, which expands and clarifies theState enterprise zone law.
Announcement No. 2000-11 - Provides informationon Act 27, SLH 2000, which simplifies the taxation of
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

prepaid telephone cards by imposing the general excise
tax on income from prepaid telephone calling services atthe point of sale, effective September 1, 2000. Also,
imports of prepaid telephone calling services may besubject to the use tax.
Announcement No. 2000-12 - Provides informationon Act 148, SLH 2000, which allows a partnership theflexibility of allocating the State low-income housing
tax credit among partners without regard to their
proportionate interests in their partnership.
Announcement No. 2000-13 - Provides informationon Act 160, SLH 2000, which expands the definition of“qualified business” under the enterprise zone law toallow a wind farm producing electric power from windenergy for sale to a public utility company that resells theelectric power to the public to qualify for some of theenterprise zone tax incentives.
Announcement No. 2000-14 - Provides informationon Act 271, SLH 2000, which applies the 0.5 percent
general excise tax rate to the sale by a printer to a
publisher of magazines or similar printed materials thatare distributed to the public or defined segment of the
public without charge under a contract with advertisers.
The 0.5 percent use tax rate also is applicable to a
publisher importing magazines or printed materials for
distribution in like manner.
Announcement No. 2000-15 - Provides informationon Act 198, SLH 2000, which makes technicalamendments to Act 70 and 71, SLH 1999; (2) extends
general excise tax pyramiding relief to the sale ofamusements; (3) imposes the use tax on imported
contracting; (4) authorizes the director of taxation to
exempt, exclude, or apportion the use tax; and (5)provides public service company tax relief for the sale oftelecommunications services and transportation
services.
Announcement No. 2000-16 - Provides informationon Act 262, SLH 2000, which allows contractors toreport the general excise tax on a cash basis provided thecontractors notify the Department of Taxation.
Announcement No. 2000-17 - Provides informationon Act 199, SLH 2000, which eliminates therequirement to pay the tax (including penalties andinterest) assessed as a condition to appealing theassessed tax to one of the four independent Boards ofReview.
Announcement No. 2000-18 - Provides informationon Act 174, SLH 2000, which conforms the Hawaii
income tax law with the amendments to the operative
sections of the Internal Revenue Code.
Announcement No. 2000-19 - Provides informationon Act 249, SLH 2000, which requires cigarette andFall 2000

tobacco wholesalers and dealers (licensees) to affix
stamps to individual cigarette packages as proof of
payment of cigarette taxes.
Announcement No. 2000-20 - Provides informationon Act 195, SLH 2000, which provides tax incentives forthe construction and renovation of hotel facilities,
including hotel condominiums and time share plans; andthe call center industry.
Announcement No. 2000-21 - Provides informationon Act 297, SLH 2000, which expands several tax
incentives that were enacted in Act 178, SLH 1999, andadding other tax incentives such as the sale of unused net
operating loss carryovers.
Announcement No. 2000-22 - Provides informationon Act 289, SLH 2000, which provides a refundable
income tax credit for investment in a qualifying ethanol
production facility and applies to taxable years
beginning after December 31, 2001.
Tax Facts No. 99-4 - Provides information regarding
the application of Hawaii tax laws to nonprofit
parent-teacher organizations and other school-relatedorganizations.
Revised Tax Facts No. 96-1 - Revised to update thequestion regarding sales to foreign diplomats andconsular officials pursuant to Act 38, SLH 2000.
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.

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.
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
See Pending Publications, Page 7

Fall 2000

Hawaii Tax News

Pending Publications•(From Page 6)•

Tanimoto, 587-1569)
Application of the business entity classification rules
under the check the box regulations to the Hawaii
income tax. (Johnson Lau, 587-1562)

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

Page 7

general excise tax. (Johnson Lau, 587-1562)
Application of the general excise tax to sales ofcomputer 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.

Fiscal Year 2000 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$ 1,064.6
68.2
1,536.3
168.5
674.0$ 3,511.6

FY 1999$ 1,068.8
42.6
1,447.3
136.5
651.5$ 3,346.7

Amount$ -4.2
25.6
89.0
32.0
22.5
$ 164.9

Percent
-0.4%
60.1%
6.1%
23.4%
3.5%
4.9%

General Fund Revenues$ 2,972.3$ 2,854.2$ 118.1

4.1%

In spite of the reduction in individual income tax rates, cumulative individual income tax revenues for fiscal year 2000
pulled almost even with the previous fiscal year. Cumulative general fund deposits from general excise and use taxes forfiscal year 2000 was $89.0 million or 6.1% ahead of the previous year’s pace. The fiscal year 2000 growth rate of general
excise tax collections was the highest since fiscal year 1991. Increase in sales, as reflected by the general excise tax, hasresulted in a 60.1% increase in corporate income and taxes for fiscal year 2000. The strong performance in tax collections
is consistent with growth in key economic indicators such as construction expenditures (8%), visitor arrivals (3.9%), andreal estate sales (23.9%).
Of the $3,511.6 million of taxes collected for fiscal year 2000, $2,972.3 million was allocated to the state general fund,jumping $118.1 million from the previous fiscal year. While total tax collections increased by 4.9%, general fund revenues
increased by 4.1%.

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)
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
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.