Hawaii Tax News
Volume 4, Number 2State of Hawaii ! Department of Taxation

E-file for the 2001
Filing Season!

413,338 returns reported a refund or credit to estimatedtax. The average refund paid was $470. 3

T

he Department will be implementing aFederal/State Joint Electronic Filing (JELF)
Program for the 2001 filing season. The JELF program
benefits everyone! Taxpayers will receive both theirfederal and Hawaii refunds faster. The Department
benefits from increased accuracy of documents andincreased efficiency in processing the returns. Since theState program “piggy-backs” the IRS e-file program, afederal individual income tax return must be filed
electronically in order to file a state return electronically.
A federal return, on the other hand, can be filed
electronically without the state return. During its initialyear, individuals filing Form N-11 will be able toparticipate in the e-file program. More details of our 2001
JELF program will be available later this summer. 3

Tax Season Statistics

S

tatistics for the 2000 tax season show asubstantial increase in the number of taxpayers
utilizing the Department’s website. From January to
April, 934,518 hits were received, representing a 17%
increase over the 797,734 hits for the same period lastyear. April set a new high with 299,801 hits! Taxpayers
also are taking advantage of the e-mail access to the
Department as 1,255 Internet e-mail inquiries werereceived from January to April.
As a result of the increased use of the Department’s
website, the number of requests for forms through the
Department’s forms request line and for information mailouts decreased substantially. For the period January to
April, the Department received 6,978 requests for forms
through the Department’s forms request line and 27,136
requests for information mail outs ( a decrease of 23% and54%, respectively, over the same period last year).
Other statistics show that, from January throughApril, the Department answered 55,605 telephone calls,
prepared 1,879 basic individual income tax returns, andassisted 15,166 taxpayers who came in-person withinquiries or request for forms.
As of May 12, the Department processed 484,340
individual income tax returns. Of the returns processed,

SUMMER 2000

Rockslide ReliefSmall businesses have enough to deal with on a day
to day basis without the occasional unexpectedsurprise, but an unexpected surprise is just what Mother
Nature delivered to the North Shore when a rockslide
closed Kamehameha Highway near Waimea Bay on
March 6. Although the rockslide did not cause any injuries
or property damage, a number of North Shore businesses
saw a reduction in traffic and a subsequent loss of business.
If a business suffered actual property damage from a
rockslide or other such event, the business could avail itself
of certain remedies, such as casualty loss deductions, thatare provided for in the tax law. In this instance, however,businesses did not incur any direct damage, so the drop inincome that some businesses experienced following therockslide did not trigger any specific tax remedy. This does
not mean that the State Tax Office cannot do anything for
impacted North Shore businesses; we can.
The State Tax Office is committed to working withsmall businesses that are experiencing problems
connected with the rockslide by providing appropriate
relief on a case by case basis. For example, if a taxpayer
is having cash flow problems and cannot pay their taxes(See Rockslide Relief, Page 2)

IN THIS ISSUE
E-file for the 2001 Filing Season! . . . . . . . . 1
Tax Season Statistics . . . . . . . . . . . . . . . . . 1
Rockslide Relief . . . . . . . . . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
RB Income Tax Service . . . . . . . . . . . . . . . 2
SWAT Update . . . . . . . . . . . . . . . . . . . . . . . 3
Practitioners’ Forum . . . . . . . . . . . . . . . . . . 3
June Workshop Report . . . . . . . . . . . . . . . . 3
New Innocent Spouse Tax Form. . . . . . . . . 3
Tax Exemptions for Sales to Foreign
Diplomats and Consular Officials . . . . . . . 4
Legislative Highlights . . . . . . . . . . . . . . . . . 4
Recently Issued Tax Publications . . . . . . . . 6
Pending Tax Publications . . . . . . . . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F

RB Income Tax
Service

By Director Ray K. Kamikawa

Included in this issue of the
Hawaii Tax News is a summary of
the tax-related bills passed by the2000 Legislature. As of printing,most bills were still subject to vetoso check with us or the Legislature
for the final disposition of the bills.
This year we were pleased to haveintroduced two fairness bills bothof which passed. The first bill (Act199, SLH 2000) eliminates the“pay-to-play” requirement when a tax assessment isappealed on an administrative level to a District Boardof Review. The second bill (Act 34, SLH 2000) allows thedisclosure of general excise/use tax return and tax return
information to a person contractually obligated to pay
general excise and use taxes assessed against another.
Our annual income tax conformity bill tracked the
few relevant Congressional amendments to the Internal
Revenue Code. Of note, however, is our conformity to
IRC §7525 which provides for the tax practitioner
confidentiality privilege relating to taxpayer
communications involving tax advice.
Many other legislative changes affecting your clients
will become law, and you are encouraged to familiarize
yourselves with them.
Our efforts for the balance of the year will be to makethe rounds at workshops, meetings, and forums todiscuss these legislative initiatives. 3

Summer 2000

L

ast April, Richard J. Basuel, dba RB Income
Tax Service, was charged with multiple felony
tax and theft violations. He pled not guilty to the charges,
and trial has been scheduled for the week of August 7,
2000. The indictments allege that Mr. Basuel overstated
his clients’ itemized deductions and that he also
prepared tax returns on which certain tax benefits forforeign earned income were claimed by declaring
Hawaii as a foreign country.
Since the indictments were announced, we haveheard from a number of taxpayers whose returns wereprepared by RB Income Tax Service. Persons whose
Hawaii income tax returns may have been improperly
prepared by RB Income Tax Service should call our
Office Audit Branch on Oahu at (808) 587-1660,
between the hours of 8:00 A.M. and 4:00 P.M., Mondays
through Fridays except State holidays. Callers will needto provide the following information: (1) the names andsocial security numbers of the taxpayers filing thereturn; (2) the telephone number at which they can bereached during the day; (3) the type of tax return that was
filed (e.g., Form N-11, amended return, etc.); and (4) thetax year for which it was filed. Our staff will contact
them at a later date.
Amended Hawaii income tax returns correcting
returns improperly prepared by RB Income Tax Service
may be sent to the Department. Include in the
explanation that the earlier return had been prepared by
RB Income Tax Service as well as an explanation of thecircumstances. 3

Rockslide Relief(From Page 1)

in full, we could consider a payment plan for the
taxpayer, and a waiver of the $50 cost recovery fee
usually charged for setting up the plan. We also canconsider extensions and waivers of penalty and interest.
Taxpayers affected by the North Shore rockslide may
request relief by writing “ROCKSLIDE RELIEF” ontheir envelope and tax return, and attaching a note that
explains their situation and lists the type of relief theywould like considered. For more information on our“ROCKSLIDE RELIEF” program, contact Linda
Cacpal, Acting Taxpayer Services Branch Chief, at
587-3267, or e-mail her at cacpall@tax.state.hi.us. 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:

Ray K. Kamikawa
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
http://www.state.hi.us/tax
On Oahu: 587-7572
All Others: 808-678-0522 from yourfax machine808-587-1234 and press 7700

Summer 2000

Hawaii Tax News

SWAT Update

Page 3concerns known and to enter into an informal dialog
with the Department about those concerns. 3

T

he on-going partnership between Lieutenant
Governor Mazie Hirono’s Slice Waste andTape (SWAT) project, the Department of Labor andIndustrial Relations (DLIR), and our department has
further reduced the length and complexity of the BasicBusiness Application, Form BB-1.
Form BB-1 consolidated a dozen different businesstax registration forms to a single form, and is used toregister for a number of taxes including the general
excise tax, employer’s withholding of state income tax,etc., and also to obtain an unemployment insurance
number from the DLIR. The previous version of theForm BB-1 application packet consisted of a 2-sided
form for the Tax Office, a 1-sided form for the DLIR, and5 pages of instructions. The new revision consists of only
2 copies of the new 1-sided form – the original printed on
NCR (no carbon required) paper for the Tax Office andthe copy for the DLIR – with instructions on the backs ofthose copies!
Liquid fuel distributors also will be happy to learn
that Lieutenant Governor Hirono’s legislative SWAT
initiative to reduce their reporting requirements was
signed into law as Act 85, Session Laws of Hawaii 2000.
Effective April 27, 2000, Act 85 repeals the requirementthat distributors provide information about the amountof fuel imported and also repeals the requirement thatthey provide information about their inventory. For
more information, see Department of Taxation
Announcement No. 2000-9.
Both the revised Form BB-1 and Department of
Taxation Announcement No. 2000-9 may be obtained atany district tax office, by calling our request line at
808-587-7572 (toll-free at 1-800-222-7572), or from our
website at www.state.hi.us/tax. 3

Practitioners’ ForumThe Department of Taxation held its first
Practitioners’ Forum of 2000 on May 23 in the
Princess Ruth Keelikolani Building. Topics which werediscussed included tax season statistics, legislative
update, Integrated Tax Information Management
System (ITIMS) update, recent significant tax decisions,
SWAT update, power-of-attorney check box, andcompliance projects.
The Practitioners’ Forum is an informal meeting of
the Tax Department and tax practitioners to discuss tax
issues, brainstorm ideas, and raise questions about anddiscuss Department positions and procedures. This is not
an educational workshop, but is instead an opportunity
for the tax practitioner community to make their

June Workshop
ReportT

wo hundred people attended the first
Department of Taxation workshop for the year
on June 29 at the Ala Moana Hotel. Presentations weremade on innocent spouse/injured spouse provisions,joint electronic filing, and an update on the 2000
legislative session with a focus on high-technology tax
issues, pyramiding relief provisions, and exported
services exemption. The $35 registration fee included aContinental breakfast and workshop materials. 3

New Innocent SpouseTax FormA

new Form N-379, Request for Innocent
Spouse Relief (And Separation of Liability andEquitable Relief), is now available to taxpayers whobelieve that an unpaid tax liability attributable to a
jointly filed income tax return should be paid only by
their spouse or former spouse.
Last year’s measure conforming Hawaii’s income
tax law with the federal Internal Revenue Code, Act 198,
SLH 1999, included the adoption of federal provisions
which make it easier for Hawaii taxpayers to be relievedof a tax liability relating to their spouse. Previously, ataxpayer that wanted this type of relief had to first apply
to and be approved by the Internal Revenue Service(IRS). Now, Hawaii taxpayers may apply for relief from
Hawaii without first going through the IRS.
As the name implies, three types of relief may berequested; separation of liability, innocent spouse relief,and equitable relief. Which type of relief a taxpayer applies
for in part depends on whether there is an understatement of
tax or an underpayment of tax. An understatement of tax
occurs when the tax shown on the return is less than the tax
that the Department determines should have been shown.
An underpayment of tax occurs when the tax shown on the
return is correct but is not paid.
Separation of liability may be requested if the
taxpayer has an understatement of tax and either is nolonger married, is legally separated, or has lived apartfrom the other spouse for the entire 12-month periodprior to the date the Form N-379 is filed. However, theSee Innocent Spouse, Page 4

Page 4

Hawaii Tax News

Innocent Spouse

Summer 2000

sales to members of the diplomatic corps. For more
information on Act 38, see Department of Taxation
Announcement No. 2000-7. 3

From Page 3

amount of relief requested cannot include an amount thatwas due to something (e.g., unreported income or an
overstated deduction) that the taxpayer knew about at thetime he or she signed the return.
Innocent spouse relief may be requested if the
taxpayer has an understatement of tax due to erroneous
items attributed to the other spouse or former spouse, thetaxpayer did not know and had no reason to know that
there was an understatement of tax, and if it would be
unfair for the taxpayer to be held liable for theunderstatement. Partial innocent spouse relief isavailable if the taxpayer knew about the erroneous items
but did not know the full extent of those items.
Equitable relief may be requested if the taxpayer has
an underpayment of tax, does not qualify for either the
separation of liability or innocent spouse relief, and if itwould be unfair for the taxpayer to be held liable for theunderpayment of tax.
For more information, see the instructions for Form
N-379 and federal Publication 971. Form N-379 and theForm N-379 instructions may be obtained at any district
tax office, by calling our request line at 808-587-7572(toll-free at 1-800-222-7572), or from our website atwww.state.hi.us/tax. 3

Tax Exemptions for
Sales to Foreign
Diplomats andConsular Officials

B

eginning July 1, 2000, Act 38, Session Laws of
Hawaii 2000 (Act 38), exempts from thegeneral excise tax and transient accommodations tax
amounts received from and accommodations furnishedto foreign diplomats and consular officials who are
holding cards issued or authorized by the United States
Department of State (State Department) granting theman exemption from state taxes. Act 38 also exempts fromthe use tax the use of property, services, or contracting
imported by foreign diplomats and consular officials.
The Department of Taxation held four information
sessions in May on the impact of the tax exemptions
provided by Act 38. Mr. Robert S. Hyams, Director,
Diplomatic Tax and Customs Programs, from the State
Department in Washington, D.C. was here to explain thevarious exemptions available to Hawaii vendors forLegislative HighlightsT

he following is a draft preliminary digest ofbills passed by the 2000 Legislature. It includes
only those measures which affect Hawaii’s tax laws andis provided for your information. It is issued solely as a
guide and is not intended to be either authoritative orcomplete.
All bills are subject to the Governor’s approval. The
Governor has until June 22, 2000, to veto any bill.
Copies of the Senate and House bills passed by theLegislature may be obtained from the Senate and House
printshops, or from the following website address:
http://www.capitol.hawaii.gov
Administrative Tax Measures
ACT 199 (SB 2946, SD1, HD1, CD1)
Pay to Play• Eliminates requirement of paying assessed tax prior
to appealing the assessment to the district boards ofreview• Requires the assessed tax be paid plus interest whenthe Board’s decision is:- appealed by the taxpayer, or- in favor of the Department and not appealed• Taxpayer does not have to “pay-to-play”as long as
taxpayer prevails at the Board level• Effective for appeals filed on or after June 8, 2000
General Excise / Use Tax Measures
ACT 27 (SB 2289, SD2)
Prepaid Phone Cards• Clarifies that the GET is imposed on the sale ofprepaid telephone calling services at the point of sale- in lieu of taxation under the PSC tax- applies to gross income and gross proceeds ofsales received after August 31, 2000
• Includes prepaid telephone calling services under thedefinition of property in the USE tax law- applies to all taxes accruing after August 31, 2000
ACT 34 (SB 2947)
Disclosure• Allows disclosure of GET/USE tax return and return
information to persons contractually obligated to pay
these taxes assessed against another• Applies to discussions after April 20, 2000 regarding
See Legislative Highlights, Page 5

Summer 2000

Hawaii Tax News

Legislative Highlights(From Page 4)

the assessment of additional taxes
ACT 198 (SB 2945, SD1, HD3)
Pyramiding Relief (changes to ACT 71)• Pyramiding relief from the GET for the sale ofamusements• PSC tax rate relief for:- telecommunications services resold to long
distance telecommunications providers- motor carrier transportation services which aresold to contractors• GET provisions apply to gross income or grossproceeds received beginning January 1, 2000
• PSC provisions take effect for January 1, 2001 filings
Changes to ACT 70• Imposes the use tax on contracting imported for resaleor use in Hawaii- exception: contracting imported by a licensed
construction industry contractor• Authorizes Director of Taxation to exempt, exclude,
or apportion use tax
ACT 262 (SB 2160, SD1, HD1)
Cash Basis Contractors• Allows contractors to report their GET on a cash basis
provided the contractors notify DOTAX of the basis
upon which the GET is to be reported- may use Form GEW-TA-RV-5 for notification• Applies to gross proceeds or gross income arising
after January 1, 2001
ACT 271 (SB 2716, SD1, HD1, CD1)
Publishers• 0.5% GET rate on sales by a printer to a publisher; and0.5% USE tax rate on imports by a publisher, if:- magazines or printed materials containing
advertisements are distributed without charge, and- the publisher is under contract with advertisers to
distribute a minimum number of magazines orprinted materials to the public or a definedsegment of the public• Applies to gross income or gross proceeds received,or gross value accruing, after June 30, 2000
High-Tech Tax Measures
ACT 118 (SB 2779, SD1, HD2, CD1)
Enterprise Zones• Expands the enterprise zones law to include:- businesses engaged in research, development,
sale, or production of all types ofgenetically-engineered medical, agricultural, or
maritime biotechnology products- call centers- businesses that repair
equipment• Effective May 22, 2000

Page 5
assisted

technology

ACT 195 (SB 2781, SD2, HD2, CD1)
Hotel Remodeling/Call Centers• Provides a refundable 4% income tax credit for hotel
construction and remodeling for TY’s beginning after
December 31, 1998 and before January 1, 2003
- includes time share projects- includes upgrading infrastructure with wiring toprovide guests with Internet access• Exempts from the GET and PSC tax amounts
received by a telecommunications common carrier
from a call center- exempts from the GET gross income received by acall center for customer services and support- GET provisions apply to gross income or grossproceeds received beginning July 1, 2000 and
before July 1, 2010
- PSC provisions for FY taxpayers apply to FYs
beginning July 1, 2001 through July 1, 2010
filings (gross income FYE 6/30/2001 throughFYE 6/30/2010) For CY, 2002 through 2011
filings (gross income CY 2001 through 2010)
HB 2901, HD3, SD2, CD1
Omnibus High-Tech• Allows qualified high technology businesses to sell
their unused net operating loss carryover to any
taxpayer subject to limits• Expands the income tax exclusion for royalties andother income from high technology businesses• Allows partnership investors the flexibility ofallocating the high technology business investment
tax credit among partners without regard to their
proportionate interests in their partnershipinvestment vehicle• Amends the state income tax credit for increasing
research activities (“R&D” credit) by:- making the state R&D credit refundable to thetaxpayer- increasing the state R&D credit to 20% to match
the federal credit- specifying that the state R&D credit is available
for tax years 2000-2005 even if the federal credit isrepealed prior to January 1, 2006
• Retroactive to taxable years as under ACT 178 (1999)
Income Tax Measures
ACT 174 (SB 2938, SD1, HD1)
IRC Conformity• Among other things:- conforms to federal confidentiality privilege
See Legislative Highlights, Page 6

Page 6

Hawaii Tax News

Legislative Highlights(From Page 5)

relating to taxpayer communications withpractitioners- ensures that if Congress terminates or repeals thetax credit for increasing research activities (IRC §41), state law will continue to allow the credit to beclaimed for TY’s beginning before January 1,
2006• Applies to TY’s beginning after December 31, 1999
Miscellaneous Tax Measures
ACT 38 (HB 1691, HD1)
Foreign Diplomats• Exempts from the GET and TAT amounts received
from foreign diplomats and consular officials• Exempts from the USE tax the use of property,
services, or contracting imported by foreign
diplomats and consular officials• GET/TAT provisions apply to gross income or grossproceeds received beginning July 1, 2000
• USE tax exemptions apply to property, services, orcontracting imported on or after July 1, 2000
ACT 148 (HB 2432, HD1, SD1)
Low Income Housing• Allows partnership investors the flexibility ofallocating the state low-income housing tax credit
among partners without regard to their proportionate
interests in their partnership investment vehicle• Applies to TY’s beginning after December 31, 1999 3

Recently Issued Tax
Publications

T

he following is a list of the publications issued by
the Department of Taxation from August 1999
through June 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

Summer 2000

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 18-235-61-04(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.)
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. 99-26 - Provides informationon 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 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 and
See Recent Publications, Page 7

Summer 2000

Hawaii Tax News

Recent Publications(From Page 6)

expenditure 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 fuel tax
reporting requirements.
Announcement No. 2000-10 - Provides informationon Act 118, SLH 2000, which expands and clarifies theState enterprise zone law.
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 ofPage 7

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
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
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. 3

WEB INFORMATION AND FORMS
http://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.