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

Volume 4, Number 4

State of Hawaii ! Department of Taxation

New Deputy Director
We are pleased toannounce that Governor
Benjamin J. Cayetano has
appointed Mr. Dean Seki
as our new Deputy
Director of Taxation.
Originally from Wailuku,
Maui, Deputy Director
Seki is a graduate of
Baldwin High and the
University of Hawaii at
Manoa. He most recently
spent 3 years as a memberof the Governor’s research staff, but he also has 10 yearsof legislative staff experience; 9 years with the House
Committee on Finance and 1 year with the Senate
Committee on Ways and Means. This experience isinvaluable since one of his first duties is to coordinate
our efforts during the upcoming legislative session.
Deputy Director Seki also is focusing his attention on
the Department’s needs as our computer system
replacement project advances. He recognizes that ouremployees must be well equipped, trained, andsupported as we transition from the old to the new, andthat their well-being is important to providing excellent
customer service.
Although Deputy Director Seki just joined us on
November 16, he has already met with most of the staff
and has rapidly gotten up to speed. We are certain thatyou will join us in welcoming Mr. Dean Seki as our new
Deputy Director!

Internet InitiativesWe are taking another step forward in our
on-going tax system replacement project byoffering electronic filing for tax returns and other forms
via the Internet! The following may be filed
electronically through the State’s Internet Portal ateHawaiigov.org beginning in late January, 2001:• Tax returns (Form HW-14, Withholding Tax
Periodic Return)

WINTER 2000••

Estimated tax forms (Forms N-1, N-3, and N-5)
Extension forms (Forms N-100, N-101A, N-301,
G-39, HW-26, RV-7, and TA-8)• Applications (Form A-6, Tax Clearance
Application; and Form G-5, Application For General
Excise/Use One-time Event Identification Number)
A transaction fee will be charged to the submitter for
most returns and forms. The transaction fee and any
payment may be paid through electronic funds transfer(direct withdrawal from a checking or savings account).
In order to file through the Internet, you must have a
PC with Internet connection and a PC browser that
supports 128-bit encryption.
For more information, contact our eFile Coordinator,
Susan Adaniya, at 808-587-1692 or via e-mail atefile@tax.state.hi.us.

Nonprofit Filing
RequirementsOver the last few years, we have made an effort
to reach out to nonprofit organizations,especially nonprofit parent-teacher organizations, and
See Nonprofits, Page 2

IN THIS ISSUE
New Deputy Director . . . . . . . . . . . . . . . . . . 1
Internet Initiatives . . . . . . . . . . . . . . . . . . . . 1
Nonprofit Filing Requirements. . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . . 2
Lower Tax Rates for 2001 . . . . . . . . . . . . . . 2
Order the 2000 Tax Information CD . . . . . . 3
Licensee Information Available
on the Web. . . . . . . . . . . . . . . . . . . . . . . . 3
Simplified Business Application . . . . . . . . . 3
2001 Hawaii Small Business Fair . . . . . . . . 4
New Cigarette Tax Stamps Requirements . 4
Changes to 2000 Tax Forms. . . . . . . . . . . . 4
Year-End Workshops Held . . . . . . . . . . . . . 5
Recently Issued Tax Publications . . . . . . . . 6
Pending Tax Publications . . . . . . . . . . . . . . 7First Quarter State Tax Collections . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line
By Director Marie Y. Okamura

There have been big changes
at our Department this year:
Changes in our administration,changes in our workforce,changes in tax laws, changes inmaking information and services
more accessible through theInternet, and more. Expect evenmore change in 2001 with
options for filing tax returns andother documents electronicallyand more efficient ways of doing
things as additional phases of our computer systems
modernization project are implemented.
You are an important partner in making meaningfulchanges happen. As the old year comes to an end and the
new year begins, we extend to you an open invitation tolet us know what we’re doing right and yourrecommendations for improvement. If you don’t
understand our policies and procedures, ask us. We willanswer questions of general interest in future issues.
From all of us at the Department of Taxation, HAPPY
HOLIDAYS!

Winter 2000

license and paid the $20 registration fee with its license
application. Upon approval, a letter and certificate will
be sent to the organization for their records.
Tax-exempt organizations may not be able to exempt
all of their income. Detailed information is available in
two Tax Facts publications, Tax Facts No. 98-3, Tax
Issues for Hawaii Nonprofit Organizations, and Tax
Facts No. 99-4, Parent-Teacher Organizations and Other
School-Related Organizations. Although Tax Facts No.
99-4 is specifically intended for school-relatedorganizations, the information also is generally
applicable to other organizations.
The Tax Facts publications and the Form G-6
mentioned above may be obtained from any district tax
office, by calling our request line at 587-7572 (ortoll-free at 1-800-222-7572), or at our website atwww.state.hi.us/tax. Should you have any questions
regarding tax-exemption for Hawaii purposes, contact
the Technical Section at 808-587-1577, or via e-mail at
Technical_Section@tax.state.hi.us.

Lower Tax Rates
For 2001

B

Nonprofits(From Page 1)

inform them about the State tax requirements they need
to be aware of particularly with respect to our general
excise tax.
Nonprofit organizations sometimes erroneously
believe that they are automatically exempt from all
Hawaii taxes. Actually, organizations are automatically
exempt from Hawaii income tax IF they are recognizedby the Internal Revenue Service (IRS) as tax-exempt
AND are a type of organization that Hawaii income tax
law also allows an exemption to. We do not have our own
income tax exemption application process. For
information on obtaining federal tax-exempt status, callthe IRS toll-free at 1-877-829-5500.
Nonprofit organizations that are exempt from the
Hawaii income tax are not automatically exempt fromthe general excise tax. Organizations must complete
Form G-6, Application for Exemption from General
Excise Taxes, and submit the form along with various
required documents to the Technical Section of our
Taxpayer Services Branch. A one-time $20 application
fee also is required, but the fee is waived if theorganization has already obtained a general excise tax••

eginning January 1, 2001, the following tax
rates go into effect:
Income tax rates for individuals are reduced acrossthe board, with the top rate dropping from 8.75% to
8.5%.
The phased-in general excise tax deduction factor for
qualifying sublease transactions is increasing fromSee 2001 Tax Rates, 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

Winter 2000

Hawaii Tax News

2001 Tax Rates(From Page 2)

•

•

•

0.375 to 0.5.
The phased-in general excise tax deduction factor forbusiness-to-business transactions eligible forpyramiding relief under Act 71, Session Laws of
Hawaii 1999, and Act 198, Session Laws of Hawaii
2000, is increasing from 0.125 to 0.250 for aneffective rate of 3.0%.
The phased-in public service company tax deduction
factor for transportation services provided toconstruction contractors is increasing from 0.125 to0.250 for an effective rate of 3.0%.
The public service company tax rate on sales oftelecommunications services by a public utility to aninterstate telecommunications provider for resale isdropping from 5.5% to 5.0%

Order the 2000 Tax
Information CD

Order forms for the 2000 Tax Information CD
are now available! This CD is a must-have as it
consolidates a variety of reference and informational
resources in a convenient, searchable, format.
New for this year is a compilation of selected,
unpublished Tax Court cases that you may find useful.
As usual, the CD also will contain Tax Information
Releases, Announcements, Tax Facts, brochures, andother publications, formal tax opinions by the Office of
the Attorney General, tax statutes and administrative
rules, and tax forms for 1995-2000. All 1999 and 2000
Hawaii tax forms will have writable fields as will those
Department of Labor and Industrial Relations,
Department of Commerce and Consumer Affairs, andDepartment of Budget and Finance unclaimed property
forms included on the CD.
Order forms may be obtained at any district tax
office,downloadedfromourwebsiteatwww.state.hi.us/tax, or requested by calling our request
line at 587-7572 (toll-free at 1-800-222-7572) ore-mailing us at Taxpayer_Services@tax.state.hi.us. The
2000 CD costs $15 and will be mailed to you when it
becomes available in February.

Page 3

Licensee Information
Available on the WebH

ave you ever needed to know if someone had or
didn’t have a general excise tax license? Have
you called us for this information or actually come to ouroffice to look at the licensing information available on
our microfiche? If it was inconvenient for you, we knowthat you’ll be glad to learn that certain licensing andregistration information is now available at the State’s
Internet Portal, eHawaiiGov.
Selected publicly available information regarding
generalexcise,use,
withholding,transientaccommodations, and rental motor vehicle and tour
vehicle surcharge tax registrations is accessible at yourconvenience and at no charge. The information is
updated monthly and includes the taxpayer’s name,business/trade name (DBA), business address, andlicense number (i.e., State tax identification number),the date the business began, and whether the registrationis active or cancelled.
To access the search screen, go towww.ehawaiigov.org and click on “Tax Licenses” (orgo to our home page at www.state.hi.us/tax and click on“SEARCH the Tax Licenses”). You can conduct asearch by taxpayer identification number, if known, orby the taxpayer’s name or DBA. If entering the full nameof an individual, enter the last name followed by the first
name. Click on “Search the Databases,” and a list ofmatching entries will come up. For further details, clickon the taxpayer’s identification number.
Although you can still call us for this information orcome down to our office to view our microfiche duringbusiness hours, we’re sure that you will find this a real
convenience! Our sincere thanks go to the Hawaii
Information Consortium for helping to develop this freeservice.

Simplified Business
ApplicationWe are pleased to inform you of the revisedState of Hawaii Basic Business Application(Form BB-1, Revised 2000). Through collaborated
efforts between the Lt. Governor’s SWAT project,
Department of Taxation, and Department of Labor andIndustrial Relations, Form BB-1 (Revised 2000) has
been simplified to allow registration for various State
taxes, employer licenses, and permits on a 4 page
(previously 7 pages) form.
See Simplified Application, Page 4

Page 4

Hawaii Tax News

Simplified Application(From Page 3)

We highly encourage you to use Form BB-1 (Revised2000). Not only will you save time in completing theform, you will also assist us in expediting our form
processing.
Form BB-1 (Revised 2000) may be obtained at any
district tax office, or via the Department’s website atwww.state.hi.us/tax. On Oahu, the form may be orderedby calling the Department’s Forms Request Line at587-7572. Persons not calling from Oahu may call
1-800-222-7572 (toll-free) to receive the form by mail or
808-678-0522 from a fax machine to receive the form by
fax.

2001 Hawaii Small
Business FairOn Saturday, February 10, 2001, the 2001
Hawaii Small Business Fair will be held at
Leeward Community College from 9:00 A.M. to 4:00
P.M. This FREE fair is being organized by a uniquecoalition of federal and state government agencies aswell as various private, not-for-profit organizations.
Attendees will be able to speak to representatives ofmore than 30 federal and State government agencies,
local chambers of commerce, and nonprofit
organizations that provide free and low-cost assistance,
training, and financing to small businesses. Freeseminars also will be offered throughout the day on a
range of topics such as starting a business in Hawaii,
developing a business plan, choosing an entity type,obtaining financing, recordkeeping, employees vs.
independent contractors, using the Internet, taxes, andmuch more.
Tell your clients, friends, family, or anyone else who
may be interested. This free event is a great opportunity
for existing and potential small business people to learn
about being a business and to find resources for training,financing, and other assistance that can help themsucceed. For more information, visit our website atwww.state.hi.us/tax, or call us at 808-587-1577.

Winter 2000

New Cigarette Tax
Stamps RequirementsA

ct 249, Session Laws of Hawaii 2000, requires
licensed cigarette and tobacco wholesalers anddealers (but not retailers who acquire their cigarettes
only from locally licensed cigarette and tobaccowholesalers and dealers) to affix tax stamps to individual
packs of cigarettes prior to distribution. The newrequirement is effective January 1, 2001, and applies toall cigarette packs (including those in vending
machines) distributed after that date. Cigarette retailers,
however, may continue to sell unstamped cigarettes
already in stock through March 31, 2001.
Affected cigarette and tobacco wholesalers anddealers may submit their applications for authorization
to purchase tax stamps on Form M-100A, Application to
Purchase Cigarette Tax Stamps.
For more information on the cigarette tax stamps,
visit our website at www.state.hi.us/tax, call us at
587-4242 (toll-free at 1-800-222-3229), or e-mail us at
Taxpayer_Services@tax.state.hi.us.

Changes to 2000 Tax
Forms

H

awaii tax forms have been revised for 2000 toreflect recent tax law changes and to simplify
the processing of certain tax forms. The following is asummary of the new forms for 2000, some of thechanges to the individual income tax forms, and forms
which are now obsolete.
New Forms• Schedule CR, Schedule of Tax Credits - Createdfor use with Forms N-12, N-15, N-30 and N-70NP.
All nonrefundable tax credits and all businessrefundable tax credits were moved off the tax return
forms and placed on Schedule CR since there was notenough space to accommodate three new tax credit
lines directly on the tax return forms. Please note that
Schedule CR is just a summary schedule.
Computations of specific tax credits are not done on
Schedule CR - the tax credits are still computed on
their respective tax credit forms.
• Form N-200V, Individual Income Tax Payment
Voucher - Created a payment voucher to be used totransmit payments that are due on all individual
income tax returns.
See Form Revisions, Page 5

Winter 2000

Hawaii Tax News

Form Revisions(From Page 4)••

Form N-314, Hotel Construction and Remodeling
Tax Credit - Used to claim the new refundable 4%
income tax credit for qualified hotel construction andremodeling costs.
Form N-320, Individual Development AccountContribution Tax Credit - Used to claim a newnonrefundable individual development accountcontribution tax credit equal to 50% of the amount ofmatching funds contributed by a taxpayer to afiduciary organization.

Form Modifications
Form N-11, Individual Income Tax Return (Resident
Filing Federal Return)• Lines were added for the following new tax credits:- Individual Development Account Contribution
Tax Credit,- Hotel Construction and Remodeling Tax Credit, and- Tax Credit for Increasing Research Activities.
Form N-12, Individual Income Tax Return (Resident
Not Filing Federal Return)• Lines for all nonrefundable tax credits were deleted
and replaced with a single line for the total
nonrefundable tax credits amount. The tax credits
which were deleted will be summarized on new
Schedule CR, Schedule of Tax Credits.
• Lines for all refundable tax credits (except for tax
credits claimed on Schedule X and the credit for childpassenger restraint system(s)) were deleted andreplaced with a single line for the total refundable tax
credits amount. The tax credits which were deleted
will be summarized on new Schedule CR, Scheduleof Tax Credits.
Form N-11/N-12 Instructions• On the Form N-11 Hawaii Subtractions Worksheet, aline was added to subtract all income received fromstock options from a qualified high technology
business, including income earned and proceeds
derived from the sale of stock received through theexercise of the stock options.
• On the Form N-12 Capital Gain/Loss Worksheet,
two lines were added to deduct short-term andlong-term capital gains from the sale of stock
received through the exercise of stock options from aqualified high technology business.
Form N-15, Nonresident and Part-Year Resident
Tax Return• Same changes as for Form N-12.

Page 5

Form N-15 Instructions• Same change as for the Form N-12 Capital
Gain/Loss Worksheet.
• Two separate itemized deduction worksheets areprovided; one for nonresident taxpayers, and one forpart-year resident taxpayers.
All individual income tax returns• A check box to indicate a new or changed address
was added above the name and address area.
• A check box to allow a limited power of attorney tothe paid preparer of the return was added in thesignature area. The limited power of attorney applies
to questions that may arise during the processing of
the tax return.
Form N-318, Tax Credits for High Technology• Part II was added to claim the refundable 20%
income tax credit for increasing research activities.
Obsolete Forms• Form M-13, Quarterly Statement and Tax Return ofDiesel Oil Initially Purchased for Use Off the Public
Highways but Subsequently Used on the Public
Highways

Year-End Workshops
HeldAs part of our ongoing effort to provide
educational opportunities, we held a year-end
workshop on Oahu on December 7 at the Hawaii
Convention Center. About 300 people attended thefull-day workshop which included morning
presentations on the new and revised tax forms for theupcoming filing season, our proposed legislation for the
2001 session, electronic filing, reimbursements, andother current happenings. Internal Revenue Service(IRS) representatives spoke on the IRS’ planned
reorganization. The afternoon featured breakout
sessions hosted by representatives from the State
Department of Taxation and IRS on estate and gift taxes,
CD-ROM and website updates, licensing and tax
clearances, joint electronic filing and electronic federal
tax payment system/electronic funds transfer,compliance topics, and nonprofit organizations. The $45
registration fee included the workshop materials,
continental breakfast, and refreshments. Year-end
workshops were also held throughout December on
Maui, Hawaii, and Kauai.

Page 6

Hawaii Tax News

Recently Issued Tax
Publications

T

he following is a list of the publications issued
by the Department of Taxation from June 2000
through December 2000. Copies of these publications
may be downloaded from the Department’s website.
With the exception of the Hawaii Administrative Rules,
copies of these publications also may be obtained fromany district tax office or by mail through the
Department’s Forms Request Line. Addresses andtelephone numbers are provided on the last page of thisnewsletter.
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., “cigarette tax
stamping”); and provide a check payable to the “Directorof Finance” in the amount specified below. The rule
listed below also is available at the Department’s
website.
Chapter 18-245, HAR - Relating to the cigarette tax
stamping. ($1.45)
TIR No. 2000-1 - Discusses the imposition of thegeneral excise tax on retailing activities under sections
237-16 and 237-13, HRS.
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 (1) 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

Winter 2000

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 andtobacco 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.
Announcement No. 2000-23 - Provides informationon the Department’s tax relief for taxpayers affected byrains and flooding on Maui and Hawaii on November 1
and 2, 2000.
Announcement No. 2000-24 - Announces that the
Department has revised Form G-37, General Excise Tax
Exemption for Certified or Approved Housing Projects,
to reflect changes to certain statutory references and theagencies that certify the form.
Announcement No. 2000-25 - Announces the
adoption of the IRS optional standard mileage rates for
2001.
Tax Facts No. 2000-1 - Provides information
regarding tax clearance requirements and other related
tax information for state and county contracts.

Winter 2000

Hawaii Tax News

Pending Tax
Publications•

T

he following is a list of the Department’s tax
projects in progress, and the name and telephone
number of the staff member assigned to the project.

•

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
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••

Page 7

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.

First 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 2001$ 286.0
10.0
400.7
41.9
170.2
$ 908.8

FY 2000$ 278.0
14.1
372.4
40.8
164.9
$ 870.2

Amount
$ 8.0
-4.1
28.3
1.1
5.3
$ 38.6Percent
2.9%-29.1%
7.6%
2.7%
3.2%
4.4%

General Fund Revenues$ 774.3$ 736.0$ 38.3

5.2%

For the first quarter of fiscal year 2001, total tax collections have increased $38.6 million or 4.4% over the first quarter ofthe previous fiscal year. The largest revenue gain was a $28.3 million increase in general excise taxes, representing an
increase of 7.6% over the same period of last fiscal year. The first quarter collections from individual income and transient
accommodation taxes amounted to $286.0 million and $41.9 million respectively. Tax collections deposited into the state
general fund for the first quarter of fiscal year 2001 was $38.3 million or 5.2% more than the amount deposited theprevious fiscal year.

WEB INFORMATION AND FORMS
www.state.hi.us/tax
OAHU DISTRICT OFFICE
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
E-mail: Taxpayer_Services@tax.state.hi.us
Fax: 808-587-1488
Telephone:
For Tax Information:808-587-6515 (January - April 20)
808-587-4242
1-800-222-3229 (Toll-Free)808-587-1418 (TDD - For the hearing impaired)
1-800-887-8974 (TDD Toll-Free - For the hearing impaired)
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.