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

Volume 7, Number 2State of Hawaii ! Department of Taxation

New Deputy Director

M

arie Laderta was born in Hong Kong, but
came to the U.S. at age 14 and graduated from
Maryknoll High School. She returned to her roots in
Hawaii where her grandfather was born. She went on to
get her BA from Marquette and her law degree from theJohn Marshall Law School in Chicago.
Since then, Marie practiced law with firms in
Chicago and Hawaii, ran her own import/export
business, and most recently was the Supervising Deputy
Attorney General of the Tort Litigation Division of the
Department of the Attorney General.
We are very excited to have Marie help manage theTax Department, as she is a proven manager (she won
the Manager of the Year award at the Attorney General’s
Office last year). Because Marie also managed her own
business, she will help in creating a morebusiness-friendly
andcustomer-friendly
Tax
Department.
Marie brings to the Department a wealth of legal andmanagerial experience as all of us, both in and outside ofgovernment, deal with the many challenges we face inthe tax arena.

Tax Season E-filingIn just its third year, the number of Hawaii income
tax returns electronically filed (e-filed) throughthe Joint Federal/State E-filing (JELF) program has
increased dramatically over the previous year.
The total number of e-filed Hawaii returns for all oflast year was just over 81,000. As of June 18, 2003, theDepartment had already received 111,775 e-filed
returns!
This comes as welcome news to the Department
which annually hires temporary workers and contracts
with temporary service agencies to help process the390,000 income tax returns and 160,000 general excise
and other business tax returns filed between January and
April.
Paper returns need to be picked up from the post
office, removed from their envelopes, sorted, batched,numbered, data entered, and filed away. E-filed returns
bypass all of that front-end manual processing and speed

SUMMER 2003

on through.
It is a real win-win situation when people e-file theirreturns. We save on the cost of manually processing
paper returns. E-filers save on the cost and hassle ofmailing their returns AND generally get their refunds
faster!
Another benefit for e-filers is that fewer errors are
made on e-filed returns. Correcting even a small
computation error will result in processing delays, but
the software used to prepare e-filed returns asks anumber of appropriate questions and automatically
performs most computations.
Only Hawaii residents filing Form N-11 can e-filetheir returns through the JELF program, and only
selected attachments are allowed. Next year, theDepartment hopes to make direct deposits and electronic
payments available.

Summer Workshops

W

e hope that you will join us at the
Department’s Summer Workshop 2003. The
tentative dates are:
Kauai – Tuesday, August 5, 2003
Maui – Tuesday, August 12, 2003
Hilo – Wednesday, August 20, 2003
Kona – Tuesday, August 26, 2003
Oahu – Monday, September 8, 2003
Besides meeting Director Kurt Kawafuchi and
Deputy Director Marie Laderta, you will hearpresentations on the 2003 legislation, Act 221 audit
See Summer Workshops, Page 2

IN THIS ISSUE
New Deputy Director . . . . . . . . . . . . . . . . . . 1
Tax Season E-filing . . . . . . . . . . . . . . . . . . . 1
Summer Workshops . . . . . . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Review of Research Tax Credit Claims . . . 2
Legislative Highlights . . . . . . . . . . . . . . . . . 3
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . . 6
Mailing of the Hawaii Tax News . . . . . . . . . 6
Third Quarter State Tax Collections . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F
By Director Kurt Kawafuchi

My first legislative session as a fully involved
participant has come to an end, and it definitely wasquite an experience given all the economic uncertainty.
The 300 or so tax-related bills introduced at the
beginning of the 2003 legislative session were winnowed
down to just a few at the end.
Included in this issue of the Hawaii Tax News is asummary of the tax-related bills passed by the 2003
Legislature.
We will be writing a number of announcements on
new tax legislation as the various measures become law.
You can stay abreast of all the latest announcements andotherdevelopmentsvia
our
websiteatwww.state.hi.us/tax. Posting information on our website
is the most efficient method we have for making tax
information available and keeping you informed.
Checking our “What’s New @ TAX” page fromtime-to-time is a really good idea.
Besides the “What’s New @ TAX” page, we have tax
forms, publications, monthly collection reports, contact
phone numbers and e-mail addresses, and a wealth ofother information.
So go ahead and bookmark www.state.hi.us/tax, anddiscover all that’s available!

Summer Workshops(From Page 1)

program targeting high technology tax credits, and more!
The workshops will be held from 8:30 A.M. to 12:30
P.M., and four hours of continuing professional
education (CPE) credits will be offered. Attendees also
will get a CD with the tax statutes and administrative
rules, updated through December 31, 2002, in theirworkshop packets.
For the latest information and registration form, visit
our website at www.state.hi.us/tax, or call our External
Training and Outreach program at 808-587-1786.

Review of Research
Tax Credit Claims

T

he Department of Taxation has a new
enforcement program aimed at taxpayers who
have been overly aggressive in claiming tax credits for

Summer 2003

research activities.
The potential abuses involve a law that was enacted
in 1999, and expanded greatly in subsequent years.
As originally enacted, taxpayers could claim a creditof 2.5% on research expenditures in excess of what they
had spent the year before, and the credit could only be
used to offset a tax that would otherwise have to be paid.
Currently, taxpayers may claim a credit of 20% on
the entire amount spent in the current year. Even if those
taxpayers owe no Hawaii income tax, they can stillobtain a refund equal to the credit. If, for example, a newtechnology company spent $1 million on qualified
research but has not yet turned a profit, it will not owe
any income tax to Hawaii, but will nonetheless get a$200,000 (20% of $1 million) refund check from theState of Hawaii as a result of this law.
This law was intended to be generous, but certain
taxpayers apparently are taking positions that go wellbeyond what was intended by the legislature. “Qualified
research,” for purposes of this credit, conforms to thefederal definition in §41(d) of the Internal Revenue
Code.
For example, qualified research must be for the
purpose of discovering, through a process ofexperimentation, information that is technological innature and that is intended to be useful in thedevelopment of a new or improved business component.
Some taxpayers, however, have based their credit on
amounts spent for routine items such as programming or
debugging computer software that do not qualify.
Qualified research also must be conducted in thecourse of a taxpayer’s trade or business, but there arereports of the credit being claimed by tax-exempt
organizations that by their very nature generally do not
engage in a trade or business activity.
See Research Tax Credit, Page 3

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editor:Address:
Telephone:
Fax:
E-mail:Website:Forms By
Fax/Mail:
Consumer Dial:

Kurt Kawafuchi
Lynne Kuroda
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 219
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

Summer 2003

Hawaii Tax News

Research Tax Credit(From Page 2)

The research credit is an income tax credit, yet there
are reports of the credit being claimed by a financial
institution against its franchise tax.
Others have found ways to artificially inflate thenumbers, and still others have engaged in related party
transactions and claimed both this credit and the 100%
investment credit that was the subject of Tax
Information Release No. 2003-1, which provides
information on the proper application of the law
regarding the high technology business investment tax
credit.
The Department will audit certain returns on which
potentially abusive research credits have been claimed,
and will disallow any claims that do not comply withboth the spirit and letter of the law. Penalties will beassessed in appropriate cases.
The Department continues to support thedevelopment of high-technology businesses in Hawaii,
but also must administer the tax laws to prevent abuses,
which harm all of Hawaii’s taxpayers.

Legislative HighlightsT

he following is a digest of bills passed by the2003 Legislature. It includes only thosemeasures which affect Hawaii’s tax laws and is provided
for your information. It is issued solely as a guide and is
not intended to be either authoritative or complete.
Copies of the Senate and House bills passed by theLegislature may be obtained from the Senate and House
printshops, or from the Legislature’s website atwww.capitol.hawaii.gov.
Administrative Tax Measures
ACT 77 (S.B. No. 1267, H.D. 2, C.D. 1)
Relating to Tobacco
Amends various provisions to enhance the Attorney
General’s ability to enforce the Master Settlement
Agreement and cigarette tax stamp program.
Under one provision, the Department of the Attorney
General will develop, maintain, and make available tothe public a directory of certified tobacco productmanufacturers and their certified brand families.
One related provision makes it a class C felony toknowingly affix a tax stamp to cigarette packages notlisted in the directory, or to import, sell, offer, keep,
store, acquire, transport, distribute, receive, or possess
for sale or distribution cigarettes not listed in the
directory.

Page 3

Act 77 also allows the Attorney General to obtain atemporary or permanent injunction to prevent the sale,use, distribution, etc., of cigarettes manufactured by amanufacturer that knowingly fails to comply withvarious reporting requirements.
Effective May 20, 2003.
ACT 177 (S.B. No. 1279, S.D. 2, H.D. 2, C.D. 1)
Relating to Tobacco
Consolidates the tax stamp fees collected for theenforcement of the cigarette tax and tobacco tax law
with the moneys received for enforcement of the tobacco
Master Settlement Agreement. Also, further refines thelaws relating to the Master Settlement Agreement.
Effective June 30, 2003.
ACT 179 (S.B. No. 1311, S.D. 1, H.D. 1)
Relating to Special Funds
As it relates to tax administration, repeals the exemption
from administrative fees charged by the budget andfinance director to administer the cigarette tax stamp
enforcement special fund, the cigarette tax stamp
administrative special fund, and the tobacco
enforcement special fund. Makes an appropriation to the
Department of Taxation for fees relating to the cigarette
tax stamp administrative special fund.
Effective July 1, 2003.
ACT 173 (S.B. No. 1397, S.D. 1, H.D. 2)
Relating to Simplified Tax Administration
Establishes the Hawaii Simplified Sales and Use Tax
Administration Act. Authorizes Hawaii to participate inmultistate discussions relating to the Streamlined Sales
Tax Project. Authorizes the Department of Taxation toenter into the streamlined sales and use tax agreementwith one or more states to simplify and modernize sales
and use tax administration.
Effective July 1, 2003, except that the provision relating
to seller and third party liability shall take effect when
the State becomes a member of the streamlined sales anduse tax agreement.
ACT 136 (S.B. No. 1400, S.D. 1, H.D. 1)
Relating to Tax Administration
Allows the Department of Taxation (without theapproval of the Governor) to accept offers incompromise involving tax liabilities of $50,000 or less(exclusive of penalties and interest). Provides the
Department of Taxation with authority to waive
penalties and interest for delinquencies more than 90days old. Allows the Director of Taxation to hirecriminal investigators who will have privileges andauthorities similar to police officers and deputy sheriffs.
Effective upon approval.

See Legislative Highlights, Page 4

Page 4

Hawaii Tax News

Legislative Highlights(From Page 3)

General Excise/Use Tax Measures
ACT 135 (S.B. No. 1395, S.D. 1, H.D. 1, C.D. 1)
Relating to the Amendment or Repeal of Obsolete
Tax Laws
Amends provisions relating to general excise taxes bydefining retailing to include the sale of tangible personal
property for consumption or use by the purchaser and not
for resale, the renting of tangible personal property, andthe rendering of services by one engaged in a service
business or calling to a person who is not purchasing theservices for resale, and repeals the provisions relating to
tax on certain retailing.
Repeals the general excise tax exemption for
agricultural, meat, or fish products grown, raised, orcaught in Hawaii and provides the exemption to sales ofagricultural, meat, or fish products to any person orcommon carrier in interstate or foreign commerce.
Repeals provisions relating to the county general excise
tax and use tax surcharge and the county surcharge
excise tax credit.
Repeals the general excise tax exemption of producers ofmotion picture or televisions films.
Effective upon approval.
Income Tax Measures
ACT 14 (S.B. No. 1396)
Relating to the Administration of Taxes
Rectifies an unintended result of Act 190, Session Laws
of Hawaii 2002, by making the required annual income
tax payment for all individual taxpayers 60% of current
year liability or 100% of prior year liability.
Although Act 190 was intended to reduce the required
annual payment percentages, it inadvertently resulted in
the same or higher thresholds for certain taxpayers.
Effective April 16, 2003, and applies to taxable years
beginning after December 31, 2002.
ACT 207 (S.B. No. 855, S.D. 1, H.D. 3, C.D. 1)
Relating to Energy
Provides a renewable energy technologies income tax
credit for every renewable energy technology systeminstalled and placed in service after June 30, 2003.
Defines renewable energy technology system as asystem that captures and converts a renewable source ofenergy, such as wind, heat (solar thermal), or light(photovoltaic) from the sun into (1) a usable source ofthermal or mechanical energy, (2) electricity, or (3) fuel.
Effective July 1, 2003, and shall be repealed January 1,
2008.

Summer 2003

VETOED (S.B. No. 1088, S.D. 2, H.D. 2, C.D. 1)
Relating to Long-Term Care
Establishes a long-term care income tax. Provides thatthe tax shall go to the long-term care benefits fund.
Provides that long-term care benefits paid shall be
excluded from income tax. Provides a long-term careincome tax credit to a taxpayer who has paid thelong-term care income tax and has made premium
payments for a long-term care insurance policy.
Effective July 1, 2003, and shall apply to taxable years
beginning after December 31, 2004.
ACT 172 (S.B. No. 1394, S.D. 2, H.D. 1)
Relating to Conformity of the Hawaii Income Tax
Law to the Internal Revenue Code
Amends section 235-2.3(a), HRS, to conform the
Hawaii Income Tax Law to the operative Internal
Revenue Code (IRC) sections of subtitle A, chapter 1,
amended as of December 31, 2002. Generally, subtitle
A, chapter 1, refers to IRC sections 1 through 1400. For
conformity purposes, the federal effective dates foramendments to operative IRC sections are adopted.
This bill conforms Hawaii’s income tax law to thefollowing changes in the IRC:
• Expansion of the exclusion from income for
qualified foster care payments.
• Provisions to close a loophole used by shareholdersof bankrupt S corporations and sanctioned by theSupreme Court.
• Limitation on the use of non-accrual experience
method of accounting.
• Extension of the Archer MSA program throughDecember 31, 2003.
• Clarified that for the catch-up contributions, the limit
applies to all qualified retirement plans,
tax-sheltered annuity plans, SEPs and SIMPLE plans
maintained by the same employer on an aggregatedbasis, as if all plans were a single plan.
• The above the line deduction for expenses incurredby elementary and secondary school teachers formaterials used by a teacher in the classroom under
IRC section 62(a)(2).
Amends section 235-2.4, HRS, relating to operative IRC
sections for which the State provides specific treatmentby providing that Hawaii does not conform to IRC
section 168(k) which concerns the “bonus” depreciation
deduction. The bonus depreciation deduction is equal to
30% of the basis of a qualified asset. The “bonus”
depreciation deduction includes an increased limit (from$3,060 to $7,660) for the luxury car depreciation
deduction. This deduction is allowed for certain
property acquired after September 10, 2001, and before
September 11, 2004.
Amends section 235-7, HRS, to provide that Hawaii
See Legislative Highlights, Page 5

Summer 2003

Hawaii Tax News

Legislative Highlights(From Page 4)

does not conform to the expansion of the net operating
loss (NOL) carryback period from two to five years for
NOLs in the 2001 or 2002 tax years. A Hawaii taxpayer
with a NOL in a tax year ending 2001 or 2002, therefore,
may carry back the NOL only two years for Hawaii
income tax purposes.
Applies to taxable years beginning after December 31,
2002.
ACT 193 (H.B. No. 638, H.D. 1, S.D. 2, C.D. 1)
Relating to the Hawaii State Public Library System
Allows an individual whose state income tax refund forany taxable year is $2 or more to designate $2 of therefund to be paid over to the libraries special fund.
Applies to taxable years beginning after December 31,
2003.
VETOED (H.B. No. 1400, H.D. 1, S.D. 2, C.D. 2)
Relating to Hotel Construction and Remodeling
Tax Credit
Provides that for costs incurred from the effective date(upon approval) to June 30, 2006, the hotel construction
and remodeling tax credit will decrease to an 8%
nonrefundable credit
Also, expands the definition of “qualified hotel facility”
to include commercial buildings and facilities locatedwithin a qualified resort area.
For costs incurred from July 1, 2006, to June 30, 2010,
the credit will be a 4% nonrefundable credit. Costs forthe construction within a qualified resort area will still
qualify for the credit.
The credit will be repealed on July 1, 2010.
Effective upon approval.
Miscellaneous Tax Measures
ACT 100 (S.B. No. 377, S.D. 1, H.D. 2, C.D. 1)
Relating to Taxation
Provides a new, nonrefundable attractions andeducational facilities tax credit for certain expenditures
related to the development of a world-class aquariumand marine science and mammal research facility at Ko
Olina Resort and Marina on the Leeward Coast of Oahuor to the use of the Makaha Resort as a training andeducational facility.
The credit equals 100% of the qualified costs incurredfrom June 1, 2003, through May 31, 2009; and may beclaimed for taxable years beginning after December 31,
2004. The maximum credit is $7.5 million in theaggregate for all qualifying taxpayers per year, and no
more than $75 million in the aggregate for all qualifying
taxpayers for all years.
The credit may be used to offset the taxpayer’s liability forincome, general excise, transient accommodations, use,

Page 5public service company, franchise, and insurance
premium taxes. The credit must be claimed on or before
the 12th month following the close of the tax year, and any
excess credit may be carried forward until exhausted.
Effective May 29, 2003, and applies to costs incurred
after May 31, 2003.
ACT 113 (S.B. No. 1040, S.D. 1, H.D. 1, C.D. 1)
Relating to Transient Accommodations Tax
Provides that transient accommodations tax revenues
for the Hawaii Statewide Trail and Access Program be
deposited into the Special Land and Development Fundfrom which expenditures for the trails and accessprogram can be made.
Effective upon approval.
Announcements describing the provisions of the acts
will be posted on the Department of Taxation website atwww.state.hi.us/tax.

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from August
2002 through June 2003. Copies of these publications
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.
TIR No. 2002-4 - Provides information on Act 98,
SLH 2002, Relating to the Conformity of the State Tax
Laws to the United States Constitution.
TIR No. 2003-1 - Provides information on the proper
application of the law regarding the high technology
business investment tax credit.
TIR No. 2003-2 - Provides information on theextension of deadlines and other tax relief for membersof the armed forces, reserves, and Hawaii National
Guard.
Announcement No. 2002-18 - Announces the
adoption of amendments to chapters 18-243 and 18-251,
HAR, and the repeal of chapter 18-244D, HAR.
Announcement No. 2002-19 - Provides additional
information on Act 246, SLH 2002, which increases theexcise tax on cigarettes.
Announcement No. 2002-20 - Provides informationon the general excise tax exclusion for certain amounts
collected under Act 176, SLH 2002, which implements a“bottle bill.”
Announcement No. 2003-1 - Provides informationon the new and revised high technology business
investment tax credit forms.
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

Announcement No. 2003-2 - A listing of new andobsolete tax forms, instructions, and schedules; errors
found on Hawaii tax forms.
Announcement No. 2003-3 - Provides a list of
candidates for political office who voluntarily filed
affidavit forms with the campaign spending
commission.
Announcement No. 2003-4 - Provides informationon Act 14, SLH 2003, which provides corrective
legislation to Hawaii’s estimated tax underpayment
penalty and clarifies the law regarding extensions to file
tax returns.
Announcement No. 2003-5 - Provides informationon Act 100, SLH 2003, which provides a nonrefundable
attractions and educational facilities tax credit equal to100% of certain costs incurred after May 31, 2003, andbefore June 1, 2009, for the development of such
facilities at Ko Olina Resort and Marina and the Makaha
Resort.
Announcement No. 2003-6 - Provides informationon Act 136, SLH 2003, which changes tax
administration by (1) authorizing the Department of
Taxation to waive penalties and interest on tax liabilities
that have been delinquent for more than 90 days, (2)streamlining the offers in compromise process byauthorizing the tax director, instead of the Governor, toaccept offers in compromise for tax liabilities that are$50,000 or less (exclusive of penalties and interest), and(3) allowing the tax director to hire tax criminal
investigators.
Announcement No. 2003-7 - Provides informationon the increase in the cigarette tax to 6.5 cents per
cigarette for sales, use, or possession of cigarettes afterJune 30, 2003.
Announcement No. 2003-8 - Announces theincrease in the Maui County gasoline and diesel fuel tax
rate from 13 cents to 18 cents per gallon, effective July 1,
2003.

Pending Tax
Publications

T

he following is a list of some of the
Department’s pending tax publications.
Administration of Taxes• Application of penalties and interest and the waiverof penalties and interest - sections 231-3 and 231-39,

Summer 2003

HRS.
Income Tax Law• Clarify the application of the Hawaii tax credit forincreasing research activities.
• Clarify the application of the Act 221 hightechnology tax incentives.
• Clarify the application of the income tax to pension
amounts rolled over to an Individual Retirement
Account - section 235-7, HRS.
General Excise Tax Law• Clarify the general excise tax rules, including theapplication of the general excise tax forreimbursements - section 237-20, HRS.
Transient Accommodations Tax• Clarify the application of the transient
accommodations tax rules.
Conveyance Tax Law• Clarify the application of the conveyance tax rules.

Mailing of the Hawaii
Tax NewsT

he most recent issue of the Hawaii Tax News
(HTN) is available at our website(www.state.hi.us/tax) under “What’s New @ TAX”.
This allows you to read the HTN upon issuance rather
than waiting for the HTN to be mailed to you. Priorissues are available at our website under “General
Information, Brochures, & Publications”.
We will discontinue our mass mailing of the HTN asa cost savings measure. The HTN will continue to beavailable at our website and will be mailed to you only
upon your request. If you wish to continue receiving the
HTN by mail, please provide us with your name,company, mailing address, day-time telephone number,
fax number, and e-mail address. The requested
information may be (1) mailed to the Technical Section,
Department of Taxation, P.O. Box 259, Honolulu,
Hawaii 96809-0259, (2) faxed to (808) 587-1584, or (3)e-mailed to Technical_Section@tax.state.hi.us.

Summer 2003

Hawaii Tax News

Page 7

Third Quarter State Tax Collections
January 2003 - March 2003
(In Millions of Dollars)
Difference
Individual Income Tax
Corporate Income Tax
General Excise Tax
Transient Accommodations Tax
All Others
Total Tax Collections

FY 2003$ 254.1
-25.4
455.0
44.0
169.0
$ 896.7

FY 2002$ 266.4
18.7
395.8
35.9
153.5
$ 870.3

Amount$ -12.3
-44.1
59.2
8.1
15.5
$ 26.4

Percent
-4.6%
nm*
15.0%
22.6%
10.1%
3.0%

General Fund Revenues$ 772.0$ 761.9$ 10.1

1.3%(Note: Totals may not add up due to rounding.)*nm = not meaningful

Total tax collections for the third quarter of fiscal year 2003 amounted to $896.7 million, or 3.0% ($26.4 million)
more than the same period of last fiscal year. Although general fund revenues for the third quarter grew by 1.3%, or$10.1 million, the economy was growing fairly strong, as indicated by several key tax components. As a generalbarometer of the economy, general excise tax collections showed a 15.0% growth. Transient accommodations tax
collections increased by $8.1 million. Taxes withheld from individual income taxes jumped by 6.5%, or $17.1 million,
consistent with the growth rate of 2.9% for the number of jobs.
Slower growth in tax revenues for the third quarter was caused by lower corporate and individual income tax
collections as payment with returns and estimated tax payments declined $59.5 million during the third quarter.
Possible reasons explaining the decline include higher tax credits (high technology and residential construction andremodeling) claimed by individuals and corporations, lower paid-in requirements for individual income taxes, as well
as a decrease in income from capital gains.

DISTRICT TAX OFFICESState 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

KAUAI 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

HAWAII 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

MAUI 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)OAHU DISTRICT OFFICEWEB INFORMATION AND FORMS
www.state.hi.us/tax

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