Hawaii Tax News
Volume 1, Number 2State of Hawaii ! Department of Taxation

Tax Season
Statistics

S

tatistics for the recently completed tax season
show that taxpayers are taking advantage ofthe new resources which the Department has
provided as part of its continuing efforts to improve
services to the public.
The Department’s website had 16,417 hits in January;
20,118 in February; 29,446 in March; and 35,027 hits
from April 1 through April 20. The most popular wereindividual income tax returns, Forms N-11, N-12, N-15,
and the instructions for those forms, as well as theindividual extension request, Form N-101A. Our new
Forms by Fax Service also proved a success with 3,638
requests for 4,575 forms in just March and April.
Other statewide statistics show that, between January
2 and April 21, the Department answered approximately
93,000 telephone calls, assisted 13,400 taxpayers whocame in-person, prepared 5,500 basic, individual income
tax returns, and mailed 59,000 forms.
As of May 16, the Department had received 528,136
income tax returns from individual and business taxpayers,of which 4,320 were from the many last-minute taxpayers
on Oahu who took advantage of our curbside drop-off
service on April 21 between 5:00 P.M. and midnight.
Currently, the Department has processed about 45,000
more returns reporting a refund than it did during the same
period last year, although the average refund of $496 is
about the same as last year’s average. 3

Public Accessto Internal Tax
Department Manuals

T

he Department will be making its internal
manuals available to the general public. This
is in accordance with the Uniform Information
Practices Act (Modified) (UIPA), chapter 92F, Hawaii
Revised Statutes, which states that all government records
are public. UIPA, however, does provide for certain
exceptions to this rule, such as, when disclosure would

Summer 1997

constitute a clearly unwarranted invasion of privacy, as is
the case with tax returns, or when disclosure would lead tothe frustration of a legitimate government function.
Requests for copies of an internal Department manual
will be handled by the affected Division or Staff Office andcan be made either by phone, by facsimile, through themail, or in person. The manuals will cost $0.25 per page
and payment for the manual will have to be made by therequester prior to the manual being released.
Requesting copies of internal manuals, however,currently is on hold until the Department completes its
review of all the manuals to make sure that the privacy of
any specific taxpayer information contained in the manuals
is preserved, that Department duties and functions
described in the manuals are not compromised, and that the
information contained in the manuals cannot be used inany way to circumvent the tax system. Once the review iscompleted, a list of the internal manuals, including theircost, will be compiled and published for public reference
in a future newsletter. 3

IN THIS ISSUE
Tax Season Statistics . . . . . . . . . . . . . . . . 1
Public Access to Internal Tax
Department Manuals . . . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . 2
Tax Workshop Offered . . . . . . . . . . . . . . . 2
Contractors and Church Activities
Workshop Report . . . . . . . . . . . . . . . . . . 2
State Practitioners’ Forum . . . . . . . . . . . . . 2
Cost Recovery Fees . . . . . . . . . . . . . . . . . 3
Third Quarter State Tax Collections . . . . . . 3
Collections by Private Agencies . . . . . . . . . 3
Hawaii District’s Non-Filer Program . . . . . . 3
Field Audit Trips . . . . . . . . . . . . . . . . . . . . 4
Legislative Update . . . . . . . . . . . . . . . . . . . 4
Recently Issued Tax Publications . . . . . . . 6
Pending Tax Publications . . . . . . . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F
By Director Ray K. Kamikawa

Judging by your comments, our first newsletter
issued last March was a hit. We have therefore
decided to continue the quarterly publication.
To get the most out of the newsletter, I encourage you
to scrutinize the column on pending tax publications. This
will give you an idea of where we are headed and offer you
an opportunity for early comment--you don’t have to wait
to be asked. Also, if there is an issue that is not listed butthat you would like addressed, you can contact Rules
Officer Grant Tanimoto at telephone 587-1569.
No questions were received for inclusion in this issue,
which explains why there is no column for questions andanswers. Questions of general interest will be considered
for publication in future issues; just write to the editors. 3

Tax Workshop OfferedA

tax workshop on State tax legislation enacted
during the 1997 legislative session and on
nonprofit organizations will be offered by the
Department sometime in late July or early August.
Workshops will be held on Oahu as well as on Maui, theBig Island, and Kauai. CPE credit for CPAs will beavailable.
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 andmainland U.S. at 1-800-222-7572, and leave a message on
the Forms By Mail voice mail system. 3

Contractors andChurch Activities
Workshop ReportA

total of almost 300 construction contractors,
CPAs and other persons attended the freeworkshops on the application of general
excise and use taxes to construction industry contractors
which were held by the Department on May 13 andMay 15. Presentations were made by Linn Garcia andDenise Inouye of the Technical Section of the Taxpayer
Services Branch, Madelaina Lai of the Field Audit Branch,
Gary Fukumura of the Oahu Collections Branch, Linda

Summer 1997

Cacpal of the Licensing and Clearance Section of theTaxpayer Services Branch, and Marcel Audant of the
Housing, Finance, and Development Corporation.
Over 200 persons, about two-thirds of whom were
ministers and lay persons affiliated with various churches
in Hawaii, attended the May 22 workshop on the taxabilityof various church activities, including tourist weddings.
The presenters for this workshop were Ray Kamikawa,Director of Taxation, Lynne Kuroda of the Technical
Section of the Taxpayer Services Branch, and Linda
Cacpal of the Licensing and Clearance Section of theTaxpayer Services Branch. As may be expected given the
recent spate of news articles and stories about these
activities, the discussion during the question and answer
session was both lively and informative. 3

State Practitioners’
Forum

T

he first quarterly State Practitioners’ Forum(similar to the liaison meetings conducted by
the Internal Revenue Service) was held on
June 17 in the Princess Ruth Keelikolani Building. Topics
which were discussed included installment agreements andcompromises, NOL and amended return processing
procedures, cost recovery fee procedures, power ofattorney form, extensions and the 90% payment rule, andtax forms. The next meeting will be held in September.
About 70 practitioners currently have signed up to
participate in these meetings. If you are interested inparticipating in these meetings, send your name, address,(See Practitioners’ Forum, Page 3)

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editors:
Address:

Telephone:
Fax:

Ray K. Kamikawa
Lynne Kuroda & Cathleen Tokishi
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5045
808-587-1577
808-587-1584

Summer 1997

Hawaii Tax News

Practitioners’ Forum(From Page 2)

telephone number, and fax number to the Office of the
Director, Department of Taxation, 830 Punchbowl Street,
Room 221, Honolulu, Hawaii 96813; or fax thisinformation to the Department at (808) 587-1560.
Participants will be notified of the meeting details by theTaxpayer Services Branch. 3

Page 3

year. These collections, together with the third quartercollections result in an average quarterly collection of$818.9 million for the first three quarters.
Monthly collections totaled $333.2 million, $280.6
million and $189.6 million, respectively for January to
March 1997, averaging $267.8 million per month.
Monthly collections for January to March 1996 amounted
to $346.4 million, $269.5 million and $224.9 million,
respectively.
A total of $688.7 million was deposited into the state
general fund for the third quarter, 5.0% below the amountdeposited in the third quarter of last fiscal year. 3

Cost Recovery Fees

B

eginning July 1, the Department will begin
implementation of the cost recovery fee rules(§ 18-231-25.5-01 to -05, Hawaii
Administrative Rules (HAR)). The rules authorize theDepartment to charge fees for educational seminars andmaterials, research and reference materials, andreissuances of refund checks ($14 per reissuance). The
Compliance Division is also preparing to charge fees forcollection actions such as processing of delinquentaccounts ($50); recordation and release of tax liens ($25
plus any other costs incurred); and garnishment, levies, orother seizures ($15 per action). These and other fees forcollection actions were established under a previous rule(§18-231-25.6-02, which was renumbered as §18-23125.5-02).
In addition, Act 250, SLH 1996, requires the
Department to charge fees for tax reports on Hawaii
income patterns for individuals, corporations, andproprietorships, and our report on tax credits. Section 18231-3.4-01, HAR, (which also became effective on March
3, 1997) is the accompanying rule for those charges.
Watch for a departmental announcement for further
details. 3

Third Quarter StateTax Collections

S

tate tax collections for the third quarter of fiscal
year 1997 totaled $803.3 million, down 4.4%
over the $840.7 million collected in the third
quarter of last fiscal year. The cumulative total of $2,456.7
million from July through March represents a 0.2%
increase over the cumulative total from last fiscal year.
First quarter collections of $872.1 million rose 4.8%
over the previous year. Second quarter collections of$781.3 million increased a slight 0.4% over the previous

Collections by
Private Agencies

T

he Department’s contracts with two private
collection agencies hired to provide collection
services for one year for delinquent net income
tax liabilities have terminated. Credit Associates of Maui,
Ltd. closed approximately 14% of the 2,000 accounts
referred to them and netted the State $314,104.58. PacificCollections closed approximately 13.5% of the 2,000
accounts referred to them and netted the State$165,752.40. The Department also referred 200 accounts
to the Department of the Attorney General. Collections
under this program totaled $49,702.14. 3

Hawaii District’s
Non-Filer ProgramAs part of the Department’s continuing effort toidentify non-filers, the Department’s Hawaii
District Office is investigating condominium
owners with rental income. One luxury condominium
apartment building located along the South Kohala Coast
was selected for investigation.
The individual
condominium owners were identified from the real
property tax records and matched with the Department’s
general excise tax records. Fifty-seven potential non-filers
were notified by mail of their possible tax obligations. To
date, general excise and transient accommodations tax
returns totaling $319,500 have been filed, of which$242,000 has been collected. The investigation prompted
the building’s property manager to inform all of theownersofthecondominium(See Non-Filer Program, Page 4)

Page 4

Hawaii Tax News

Non-Filer Program(From Page 3)apartment building of the applicable tax obligations if they
engage in a rental activity. The Department believes thatthe property manager informed not only those owners of
the units the Department was investigating but also all unit
owners under their management. This should help
promote the Department’s voluntary-compliance program.
The Department will continue to pursue those owners who
have not yet responded and will also investigate othercondominium apartment buildings in the future. 3

Field Audit TripsThe Oahu Field Audit Branch has been sending
audit teams of senior auditors to various partsof the mainland annually since 1989. This
year, trips to San Diego, California and Dallas andHouston, Texas are scheduled for the month of June.
Prior audits were conducted in the states of
Washington, New York, New Jersey, Illinois, Ohio,
Minnesota, Massachusetts, and Pennsylvania. The cost ofsending an auditor on one of these trips has averaged about$5,841, but has proven cost effective as the State has
procured additional assessments of approximately$758,149 per auditor.
Although much of Audit’s work is accomplishedthrough correspondence, these trips allow the Department
to promote voluntary compliance by mainland companies
through the visible exposure of our audit function and,most importantly, through the one-on-one educational
efforts by the auditors of our unique tax laws. 3

Legislative UpdateT

he following is a preliminary digest of bills
passed by the 1997 Legislature. It includes
only those measures 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.
All bills are subject to the Governor’s approval. The
Governor has until Tuesday, July 8, 1997, to consider all
measures. Any bill not signed becomes law unless theGovernor vetoes the bill by Monday, June 23, 1997.
Copies of the Senate and House bills passed by theLegislature may be obtained from the Senate and House

Summer 1997

printshops, as applicable.
S.B. NO. 37, SD1, HD2, CD1 (CCR 127)
RELATING TO ENTERPRISE ZONES.
Amends the state enterprise zones law. Makes Waialua
district on Oahu an enterprise zone under the state
enterprise zone law on 7/1/97 until 6/30/2002. Exempts
qualified businesses from the use tax in addition toexisting GET exemption. Exempts contractors from GET
on gross receipts of construction in an enterprise zone fora qualified business. Exempts agricultural producers
located in counties with population of less than 100,000
from certain requirements.
Effective: Retroactive to December 31, 1996.
S.B. NO. 147, SD1, HD1 (HSCR 1665)
RELATING TO TAXATION.
This bill alleviates the pyramiding of the GET on leasetransactions by providing for a deduction for subleasing
real property with a seven year phase-in. When fully
phased in, the deduction will amount to the equivalent of½% GET on sublease income to the extent it pyramids.
The Department to implement by rules.
Effective: October 1, 1998.
ACT 20 - S.B. NO. 207, SD1 (SSCR 0810)
RELATING TO LIQUOR TAX.
This bill exempts the sale of liquor shipped out of State
from the liquor tax.
Effective: July 1, 1997.
S.B. NO. 208, SD1, HD2, CD1 (CCR 99)
RELATING TO TAXATION.
This bill establishes a refundable income tax credit for
remodeling hotels. The amount of the credit is equal to 4%of renovation costs during the taxable year for eachqualified hotel facility located in Hawaii, not to exceed
10% of the TAT paid by the taxpayer in the preceding
taxable year. Available for taxable years 1997-1998.
Effective: Upon approval, and shall be repealed December
31, 1999.
S.B. NO. 843, SD1, HD2 (HSCR 1639)
RELATING TO SMALL BUSINESS TAXATION.
Establishes an income tax credit for small businesses as
defined by the Code of Federal Regulations, in an amountequal to the guaranty fee paid pursuant to obtaining a SBA
loan. $4,000 per year cap. Credit may be carried-forward
until exhausted.
Effective: Same date as Federal Legislation providing fora similar credit becomes effective; and sunsets 3 years(See Legislative Update, Page 5)

Summer 1997

Hawaii Tax News

Legislative Update(From Page 4)

after becoming effective.
S.B. NO. 927, SD1, HD2, CD1 (CCR 100)
RELATING TO TAXATION.
This bill increases the cigarette tax from 3 cents to 4 cents
per cigarette after 8/31/97; and 5 cents per cigarette after
6/30/98.
Effective: September 1, 1997.
S.B. NO. 938, SD1, HD1 (HSCR 1330)
RELATING TO NONRESIDENT INCOME TAX.
This bill limits deductions and personal exemptions for
nonresidents. Nonresidents are required to calculate as if
the nonresident were a Hawaii resident. That amount ismultiplied by a ratio of adjusted gross income from Hawaii
sources over the total adjusted gross income from all
sources. Language cites to sections 235-51 and 235-53 forincome computation.
Effective: Upon approval, applies to taxable years
beginning after December 31, 1996.
S.B. NO. 1018, SD1, HD2 (HSCR 1563)
RELATING TO TAX.
This bill extends the duration of the energy conservation
income tax credits for an additional ten years for energy
conservation systems installed before January 1, 2009.
Effective: Upon approval.
S.B. NO. 1316, SD2, HD1 (HSCR 1666)
RELATING TO CONFORMITY TO THE
INTERNAL REVENUE CODE.
This is the annual IRC conformity bill. The following
references specific items of interest with which thelegislature chose to conform:• Timely mailing treated as timely filing and paying-private delivery.
• Makes operative section 584 (with respect to common
trust funds).
• Makes operative section 220, as it applies to medicalsavings accounts.
• Makes operative filing of joint return after theindividual has filed a separate return without full
payment of the amount shown as tax on the joint
return.
• Expands spousal IRA contributions from $250 to$2,000.
• Increases allowable deduction for health insurance forself-employed.
The bill departs from the IRC and makes inoperativecertain parts of section 213 as it applies to long-term care

Page 5insurance contract premiums, long-term care services, andlong-term care premiums.
Effective upon approval; applies to taxable years
beginning after December 31, 1996.
S.B. NO. 1951, HD2, CD1 (CCR 130)
RELATING TO TAXATION.
This bill:• Provides for motion picture income tax credit of up to4%, and a credit of up to 6% of TAT paid.
Effective: July 1, 1997, applies to taxable years beginning
after 12/31/96.
• Provides for Airline maintenance facility GET and
Use tax exemption.
Effective: July 1, 1997.
• Repeals the sunset date for the stock exchange GET
exemption.
Effective: Upon approval.
H.B. NO. 728, HD1, SD1 (SSCR 1577)
RELATING TO THE CONVEYANCE TAX.
This bill exempts from the application of the conveyancetax certain transfers from an individual to a partnership,
corporation, or LLC that is wholly owned by the individualtransferor, the individual transferor and the transferor’s
spouse, or the individual transferor and the transferor’s
spouse and children. Also exempts transfers from a LLC
to an individual transferee who is the sole member of the
LLC.
Effective: Upon approval.
H.B. NO. 1640, HD1, SD1, CD1 (CCR 133)
RELATING TO GENERAL EXCISE TAX.
This bill allows businesses with less than $1 M. in annual
gross proceeds and located within a county with apopulation of less than 100,000 to defer payment of GET
for an 18-month period. Provides for a rolling deferralwith liability for the first 18-month period being paid
during the second 18-month period, and liability for thesecond 18-month period being paid back in the third 18month period. The third 18-month period also requires
current payments of GET. This bill does not requireinterest to be paid.
Effective: July 1, 1997.
H.B. NO. 1641, SD1 (SSCR 1611)
RELATING TO THE COLLECTION OF TAXES.
This bill expands the type of delinquent taxpayer that may
be pursued out-of-state and authorizes the use ofcontingent and other fee arrangements. Provides for(See Legislative Update, Page 6)

Page 6

Hawaii Tax News

Legislative Update(From Page 5)

retention of private auditing firms to examine andinvestigate taxpayers for the determination of their tax
liabilities arising from Hawaii source income.
Effective: Upon approval.
H.B. NO. 1642
RELATING TO ELECTRONIC FILING OF TAX
RETURNS.
This bill authorizes the Department to allow taxpayers tofile tax returns, applications, reports, or other tax
documents through electronic, telephonic, or opticalmeans.
Effective: Upon approval.
H.B. NO. 1643, HD1 (HSCR 0304)
RELATING TO PAYMENTS TO THE STATE BY
ELECTRONIC FUNDS TRANSFER.
This bill enables the Department to enforce Act 121, SLH
1995. It establishes a $15 service charge for electronic
funds transfer payments that are dishonored. A penalty of
2% of the amount of tax due is imposed on those who
refuse to pay taxes using an EFT method approved by the
Department, unless it is shown that the failure is due toreasonable cause and not neglect. Requires report toLegislature.
Effective: Upon approval.
H.B. NO. 1645, HD1, SD2 (SSCR 1459)
RELATING TO CONFORMING TAXPROVISIONS TO THE UNIFORM LIMITEDLIABILITY COMPANY ACT.
This bill amends certain chapters under title 14
administered by the department to reflect the passage ofAct 92, the Uniform Limited Liability Company Act.
Makes necessary technical amendments to the tax
provisions to adequately allow for reference to this newentity and its members in various contexts.
Effective: Upon approval.
ACT 97 - H.B. NO. 1646, SD1, CD1 (CCR 134)
RELATING TO AN EMERGENCYAPPROPRIATION FOR AN AUTOMATED TAXSYSTEMS ACQUISITION BY THE
DEPARTMENT OF TAXATION.
This bill requests an emergency appropriation of $1.4
million for funds not carried over to FY96-97 due totechnical error.
Effective: Upon approval.

Summer 1997

H.B. NO. 1648, SD1 (SSCR 1581)
RELATING TO REMITTANCES TO THE
DEPARTMENT OF TAXATION.
This bill allows the Department to accept remittances bycredit or debit cards. Allows the Department to charge aservice fee in accepting remittances using credit cards, but
not debit cards.
Effective: July 1, 1997.
H.B. NO. 1686, HD1, SD2, CD1 (CCR 040)
RELATING TO PROCUREMENT.
This bill makes the state procurement system more
efficient. Amends chapter 103D (Public Procurement
Code) and section 103-53 (prerequisite of final settlementof public contracts) to allow Tax Director to waive the IRS
tax clearance requirement in certain cases to expedite theprocurement process.
Section 103-53, HRS, is amended to provide for
exemptions from the tax clearance requirements which
include:1.
Any procurement of less than $25,000.
(Section 103D-305 is also amended toexempt contracts less than $25,000).
2.
Contracts entered pursuant to chapter 102.
3.
Grants and subsidies made under chapter
42D.
4.
Payments for recurring payments for utility
services.
5.
Payments for entitlement programs
established by state or federal law.
These exemptions are taken from those currently operative(with modifications) under chapter 103D.
Effective: July 1, 1997. 3

Recently Issued Tax
Publications

T

he following is a list of the Department of
Taxation’s recently issued publications.
Copies of these publications may be obtained
from any district tax office, by calling the Forms Request
Line on Oahu, or via the Internet. Addresses andtelephone numbers are provided on the last page of thisnewsletter.
TIR No. 97-2 - Reiterates the requirement that a
corporate taxpayer engaged in a unitary business as part ofa unitary group must file a combined Hawaii income tax
return.
Announcement No. 97-4 - A listing of the Tax(See Recent Publications, Page 7)

Summer 1997

Hawaii Tax News

Recent Publications(From Page 6)

Information Releases in effect and obsolete and a listing of
Hawaii Administrative Rules. (In the Spring issue of the
Hawaii Tax News, Announcement No. 97-4 wasincorrectly identified as announcing the adoption of Hawaii
Administrative Rules relating to cost recovery fees.)
Tax Facts No. 97-2 - Provides income tax
information for nonresident members of the U.S. armed
services.
Tax Advisory, dated April 21, 1997 - Provides
information regarding the application of the general excise
tax to tourist wedding activities of churches. 3

Pending
Tax Publications

T

he following is a list of tax publications inprogress, and the name and telephone numberof the staff member assigned to the
publication. We will coordinate with the Director’s
Advisory Group in opening new rules and TIR projects.
Hawaii Administrative Rules - Relating to penalty
and interest imposition and waiver standards. (Jayna
Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to tax
clearances. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to bulk
sales. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to cost
recovery. Authorizing the imposition of additional fees
such as installment agreements.
(Jayna Uyehara,
587-1553)
Hawaii Administrative Rules - Amending section
18-235-7-03, HAR, relating to pensions. (Fay MorinagaPang, 587-1564)
Hawaii Administrative Rules - Relating to theenterprise zones. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Relating tointermediary services. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Relating to thereimbursement exemption. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Amending the 90%
payment requirement for state extensions to conform withthe federal rule. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Amending the rules
relating to the subcontract deduction. (Grant Tanimoto,587-1569)

Page 7

Hawaii Administrative Rules - Clarifying theapplication of the delivery rule for purposes of the general
excise tax. (Fay Morinaga-Pang, 587-1564)
Hawaii Administrative Rules - Clarifying thedefinitions of “residence” and “disability” in section 18235-1, HAR. (Guy Matsunaga, 587-1540)
Hawaii Administrative Rules - Clarifying the use ofa resale certificate in section 18-237-13(b)(4), HAR. (GuyMatsunaga, 587-1540)
Hawaii Administrative Rules - Clarifying theapplication of the general excise tax to prepaid telephone
calling cards. (Jayna Uyehara, 587-1553, Fay MorinagaPang, 587-1564)
Hawaii Administrative Rules - Clarifying theapplication of the general excise tax to exempt
organizations. (Jim Watts, 587-1786)
Hawaii Administrative Rules - Clarifying theapplication of section 237-18(f), HRS, relating to tourism
related services furnished to tour agents, tour packagers, or
destination management companies. (Grant Tanimoto,587-1569)
Hawaii Administrative Rules - Clarifying section 1of S.B. No. 1951, relating to the motion picture income tax
credit. (Grant Tanimoto, 587-1569)
TIR - Application of the general excise and use tax
to companies leasing personal property. (Johnson Lau,587-1562)
TIR - Nontaxability of earnings on IRA rolloverfrom a pension plan. (Fay Morinaga-Pang, 587-1564)
TIR - Application of the general excise tax tosatellite broadcasters. (Jayna Uyehara, 587-1553)
TIR - Application of the general excise tax toInternet service providers. (Jayna Uyehara, 587-1553)
TIR - Announcing the intent to conform to the IRS’s
final regulations on entity classification for income tax
purposes, with caveat on the general excise tax, public
service company tax, and transient accommodations tax.
(Jim Watts, 587-1786)
TIR - Application of the general excise tax
exemption for property shipped out-of-State. (MarshallDimond, 587-1533)
TIR - Application of chapter 241, HRS, to mortgage
brokers. (Marshall Dimond, 587-1533)
TIR - Application of the general excise tax to gift
certificates. (Guy Matsunaga, 587-1540)
TIR - Application of the general excise tax toemployee leasing companies. (Johnson Lau, 587-1562)
TIR - Application of the general excise tax toservices; clarification of the place of performance test.
(Johnson Lau, 587-1562)
3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.
INTERNET ADDRESS
http://www.hawaii.gov/tax/tax.html
OAHU DISTRICT OFFICE
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5045
TELEPHONE:For Tax Information
808-587-6515 (January - April 20)
808-587-4242
1-800-222-3229 (Toll-Free From Neighbor
Islands and Mainland U.S.)
To Request Tax Forms:
808-587-7572
1-800-222-7572 (Toll-Free From Neighbor
Islands and Mainland U.S.)
FAX: 808-587-1488
MAUI DISTRICT OFFICE
State Office Building
54 High Street
Wailuku, HI 96793-2126
TELEPHONE: 808-984-8500
FAX: 808-984-8522
HAWAII DISTRICT OFFICE
State Office Building
75 Aupuni Street
Hilo, HI 96720-4253
TELEPHONE: 808-974-6321
FAX: 808-974-6300
KAUAI DISTRICT OFFICE
State Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889
TELEPHONE: 808-274-3456
FAX: 808-274-3461

Taxpayer Services BranchState of Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259

DISTRICT TAX OFFICES