Hawaii Tax News
Volume 2, Number 4

State of Hawaii • Department of Taxation

Order Your 1998 Tax
Information CD Now!

The Department is now accepting orders for its
new and expanded 1998 Tax Information
CD. This year’s CD-ROM, nominally priced
at $8, includes a wealth of information, forms,
documents, publications, and other materials.
On the CD are resources such as the Hawaii tax
statutes, administrative tax rules, and Attorney General
Opinions on tax issues. Also included are Department
publications such as Tax Information Releases,
Announcements, Tax Memorandums, the 1996-1997
and 1997-1998 Annual Reports, Tax Facts, brochures,and more.
Of course, the CD includes 1995, 1996, 1997, and 1998
State tax forms, but this year’s CD also includes many of
the commonly used business registration forms for the
Department of Commerce and Consumer Affairs andemployer reporting forms for the Department of Labor andIndustrial Relations’ Unemployment Insurance Division.
As an added feature, you will actually be able to type
information onto more than fifty 1998 general excise tax,
income tax, and other tax forms before printing. The CDdoes not replace commercially available tax preparation
software since it doesn’t perform any computations; youneed to do your own adding, subtracting, multiplying,
dividing, and such. However, you can access a form suchas the Power of Attorney form, enter the information, andthen print out the completed form.
If you wish to order the 1998 Tax Information CD,
call our forms request line at (808) 587-7572 (or toll-freefrom the neighbor islands and mainland U.S. at
1-800-222-7572) to request an order form. Pre-ordered
CDs will be mailed when they become available in
January 1999. 3

Oahu Problem
Solving Day a SuccessOn November 14, the Department of Taxationand the Internal Revenue Service held ajoint problem solving day on Oahu. Stateand IRS officials were on hand to meet and work with
taxpayers who were experiencing problems with their

WINTER 1998

State or federal taxes. The Department helped a total of
111 taxpayers, including a couple who came from the
Big Island to resolve their tax matters. Problems included
non-filing of returns, amended tax returns, payment
plans, inquiries for offers-in-compromise, and general
tax information. Department personnel prepared amultitude of general excise and individual income tax
returns for taxpayers who had not filed returns for aconsiderable number of years.
Over 50 taxpayers attended an offer-in-compromise
workshop that was held in the morning. Presentations
were made on the federal and State provisions for theoffer-in-compromise. After the workshop, State andfederal employees were on hand to answer any questions.
The Oahu problem solving day was the fifth joint
problem solving day in Hawaii this year. Many taxpayers
were thankful for the help they received, and relieved
they were able to take care of their tax obligations. 3

Second Practitioners’
Forum

T

he Department of Taxation held a
Practitioners’ Forum on November 2 in the
Princess Ruth Keelikolani Building. This
was the second Practitioners’ Forum held this year.
The forum was an open discussion on any topic orquestion of concern to practitioners. Topics discussed
included the Department’s 1999 Legislative package, tax
clearance guidelines, and offers-in-compromise. 3

IN THIS ISSUE
Order Your 1998 Tax Information CD Now!. 1
Oahu Problem Solving Day a Success . . . . 1
Second Practitioners’ Forum . . . . . . . . . . . . 1
The Direct Line. . . . . . . . . . . . . . . . . . . . . . . 2
1998 Forms Revisions . . . . . . . . . . . . . . . . . 2
Field Audit Survey Results Favorable . . . . . 3
Criminal Tax Violations . . . . . . . . . . . . . . . . 3
December Workshop Report . . . . . . . . . . . . 4
Common Errors Made on Tax Returns . . . . 4
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications. . . . . . . . . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F
By Director Ray K. KamikawaAs we conclude another year, I wish to thankall of you -- department employees,
practitioners, industry representatives andinterested citizens -- for your assistance with ourlegislative proposals, administrative guidance, taxpayer
service initiatives, compliance projects, and department
operations. Collaboration and communication are key tothe effective and fair administration of our tax laws. We
strive toward the accomplishment of these goals, but
admit that we cannot achieve them without everyone’s
help. You can assist by helping to review legislative
proposals, rules, publications, and forms. You can help
by offering suggestions and solutions for areas ofconcern. Our practitioner forums and taxpayer
workshops offer good opportunities for comment, but acall or letter would be as welcome.
There is no question but that our Integrated Tax
Information Management System project must be apriority in the next four years. Because of the uniqueprocurement method involved (benefits-funded), thecontract discussions have been slow-going both from atechnical and legal/fiscal review standpoint.
Fortunately, we have a new executive committee in placethat will ensure our successful completion of the
procurement process and take us into actual
implementation. The new committee is comprised of thefollowing: Tax Processing Chief Marie Okamura(executive committee leader), Tax Compliance Chief
Ronald Randall, and Administrative Services Officer
Warren Higashi. 3

Winter 1998

credits shall be allowed.
Form N-20, Partnership Tax Return• Now a single page (double-sided) return, using
selected information from the partnership’s federal
Form 1065.
• A copy of federal Form 1065 is NOT required to be
attached to Form N-20.
• Writing "see attached federal return" on Form N-20
and attaching a copy of federal Form 1065 in lieu ofproperly completing Form N-20 is not acceptable.
• Schedules O & P of Form N-20 are now a worksheet
on page 6 of the instructions. Keep this worksheet foryour records. Do not submit it with Form N-20.
• Other schedules that were previously required as partof Form N-20 (Schedules A, B, L, M-1, and M-2) havebeen made obsolete since this information iscontained in the federal Form 1065.
• Nonresident partners may file a composite individual
income tax return. See the N-20 instructions, page 6,
for the filing requirements.
Forms N-100A and N-101B - Applications for
Additional Extension of Time to File Returns• The procedure for applying for an additional
extension of time to file has been modified. You are
no longer required to submit two copies of the form to
the Department. A copy of the form will be mailed
back to you only if the extension has been rejected.
Form N-109, Application for Tentative Refund From
Carryback of Net Operating Loss
• May not be used by nonresidents and part-year
residents to carry back a net operating loss incurred intaxable years 1998 and thereafter. Nonresidents andpart-year residents must file an amended return on(See Forms Revisions, Page 3)

1998 Forms Revisions

Hawaii tax forms have been revised for 1998
to reflect recent tax law changes and tosimplify the filing of certain tax forms. The
following is a summary of some of the changes to theforms, new forms for 1998, and forms which are now
obsolete.
Form N-15, Nonresident and Part-Year Resident Tax
Return• Nonresident taxpayers (including nonresident alien
taxpayers) and part-year resident taxpayers may electto file Form N-15 at the highest marginal tax rate forindividual taxpayers (10% for 1998). Therefore, inlieu of providing information as to worldwide source
income, the highest marginal tax rate will be applied
to the nonresident or part-year resident taxpayer’s
Hawaii source income. No deductions, exemptions, or

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editors:
Address:
Telephone:
Fax:
Website:Forms by Fax:
Consumer Dial:

Ray K. Kamikawa
Lynne Kuroda & Cathleen Tokishi
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5094
808-587-1577
808-587-1488
http://www.state.hi.us/tax/tax.html
On Oahu: 587-7572
All Others: 808-678-0522 from yourfax machine808-587-1234 (message 7700)

Winter 1998

Hawaii Tax News

Forms Revisions(From Page 2)

Form N-15 to carry back any net operating loss.
Form G-17, Resale Certificate• Act 247 added an exemption for all gross proceeds
derived from the sale of imported property to awholesaler who will further resell the property atwholesale. The resale certificate has been modified toprovide certification from the purchaser to thewholesaler for both resale at retail and resale atwholesale.
Form HW-4, Employee’s Withholding Allowanceand Status Certificate• Revised to provide head of household filers with anadditional withholding allowance. This was done
since Act 157 provided head of household filers withdifferent tax brackets than single filers.
Booklet A, Employer’s Tax Guide• Revised to reflect the changes in the individual income
tax rates and brackets due to the enactment of Act 157.
Booklet A provides new withholding tax rate tables
and schedules for calendar years 1999 and 2000. The
maximum tax rate for withholding is now 7.8%
(formerly 8%).
New Forms in 1998
• Form BB-1, Basic Business Application• Form BB-1X, Amended Basic Business Application• Form G-71, General Excise Sublease Deduction
Certificate• Form G-72, Sublease Deduction Worksheet• Form N-168, Farm Income Averaging• Form N-379, Request for Innocent Spouse Relief• Dual Rate Form TA-2, Dual Rate Transient
Accommodations
Tax
AnnualReturn&Reconciliation• Dual Rate Form TA-12, Dual Rate Amended
Transient Accommodations Tax Annual Return &Reconciliation• Form TA-40, Time Share Occupancy Registration
Form• Form TA-41, Transient Accommodations Tax - Time
Share Occupancy Periodic Return• Form TA-42, Time Share Occupancy Worksheet Calculation of Total Fair Market Rental Value• Form TA-43, Transient Accommodations Tax - Time
Share Occupancy Annual Return & Reconciliation• TA-44, Transient Accommodations Tax Time ShareOccupancy Certificate of Registration
Obsolete Forms and Schedules• Form GEW-TA-RV-3, Application for General
Excise, Use, Employer’s Withholding, Transient

Page 3

Accommodations, and Rental Motor Vehicle andTour Vehicle Identification Number• Form GEW-TA-RV-4X, Amended Application to
Add General Excise, Employer’s Withholding,Transient Accommodations, and Rental Motor
Vehicle and Tour Vehicle Activity• Form M-11, Application for Hawaii Liquor Tax
Permit• Form M-33, Application for Hawaii Cigarette Tax andTobacco Tax License• Form M-34, Application for Liquid Fuel Distributor’s
License• Form M-35, Application for Liquid Fuel Retail
Dealer’s Permit• Schedules A, B, L, M-1, and M-2 (Form N-20),
Former pages 2 and 4 of Form N-20, Partnership Tax
Return• Schedule X, Part IV, Medical Services Excise Tax
Credit 3

Field Audit Survey
Results FavorableT

he Department is conducting an on-going
Field Audit customer satisfaction survey forclosed audits.
Thus far, most taxpayers have rated their overall levelof satisfaction with the manner in which their case washandled as excellent, and felt that the auditors were
courteous, pleasant, professional, responsive, fair, andknowledgeable in the tax laws.
A few taxpayers wrote additional comments such as
the following:• "The auditor was understanding which made the audit
less stressful for the taxpayer and my staff."• "Although we had to pay as a result of the audit, theauditor was quite professional and received an
excellent rating."• "The auditor was very professional and courteous. If
audited again, we would request for the same auditor."• "The auditor was very knowledgeable, easy andcomfortable to work with. I have learned a lot and used
this audit as a learning experience for myself." 3

Criminal Tax Violations

T

he following cases are recent criminal
investigations which have resulted in guilty
pleas. Also listed are new indictments forcriminal tax violations.
(See Criminal Violations, Page 4)

Page 4

Hawaii Tax News

Criminal Violations(From Page 3)

Hilo Contractor Pleads Guilty to Theft of
Employees’ State Taxes - On October 19, 1998, Mr.
Herbert P. Ishibashi pled guilty to the charge of theft in
the first degree, a class B felony, punishable by up to 10
years imprisonment and/or a $25,000 fine.
The indictment alleged that during the period from on
or about April 1, 1994, through January 15, 1996, Mr.
Ishibashi, a Hilo contractor, did intentionally withhold
State taxes from the employees of his business, Aloha
State Electric, in an amount which exceeded $20,000,
and failed to make the required payment to the State
Department of Taxation.
Honolulu Physician Indicted For Criminal Tax
Violations - On October 21, 1998, a Honolulu grand jury
returned an indictment against Dr. Albert T. Honda withthe following counts relating to his medical practice asan anesthesiologist:
Counts I and II: For tax evasion for each of the taxable
years ending December 31, 1995, and December 31,
1996, with respect to the general excise tax. The penalty
for tax evasion is a class C felony and upon conviction aperson could be imprisoned for a period not to exceed 5
years and/or a $10,000 fine.
Counts III and IV: For failing to file his annual
general excise tax returns for each of the taxable years
ending December 31, 1995, and December 31, 1996. The
penalty for failing to file tax returns is a misdemeanor
and upon conviction, a person could be imprisoned for aperiod not to exceed one year and/or a $25,000 fine.
Honolulu Company and President Indicted For
Criminal Tax Violations - A Honolulu grand jury
returned an indictment against Multimedia Pacific, Inc.,and Mr. Christopher Waidzunas, its President, with thefollowing counts:
Counts I, III, and V: Multimedia Pacific, Inc. wascharged for failing to file its annual general excise tax
returns for each of the taxable years ending December
31, 1995; December 31, 1996; and December 31, 1997.
Counts II, IV, and VI: President Christopher
Waidzunas, who was under a duty to perform and wasprincipally and primarily responsible to complete andfile the general excise tax returns for Multimedia Pacific,
Inc., was charged with failing to file the corporation’sannual general excise tax returns for each of the taxable
years ending December 31, 1995; December 31, 1996;
and December 31, 1997.
The penalty for failing to file tax returns is amisdemeanor and upon conviction, a person could be
imprisoned for a period not to exceed one year and/or a$25,000 fine; provided that a corporation shall be fined
not more than $100,000 for each year.
Tax Director Ray Kamikawa continues to encourage

Winter 1998

taxpayers to voluntarily file their tax returns. The
Department generally will not initiate a criminal
investigation when taxpayers voluntarily come forward
to report their failure to file or other omissions. 3

December Workshop
ReportThank you to the 210 people who attended theDepartment’s December Workshop held on
December 2 at the McCoy Pavilion. Due tounanticipated construction at the Ala Moana Beach Park,
parking was very limited and many people walked from
Magic Island to attend the workshop.
The workshop covered such topics as the 1998 tax
form revisions, 1999 Tax Legislative package, updates
on the administration of tax laws, and independent
contractor vs. employee issues. Department speakers
included Linn Garcia from the Technical Section of theTaxpayer Services Branch and Grant Tanimoto andJayna Uyehara of the Rules Office. Don
Kurihara-Nakasu of the Internal Revenue Service andBarbara A. Petrus of Goodsill, Anderson, Quinn & Stifel,
spoke on independent contractor vs. employee issues,
with Director Ray Kamikawa moderating. Attendees
will be mailed their copy of the Department’s 1998 Tax
Information CD in January. 3

Common Errors Madeon Tax ReturnsErrors, even a simple error such as a missing
signature, make it difficult for the
Department to process tax returns efficiently
and accurately. You can assist the Department by
avoiding the following common errors:• Missing signature - A tax return cannot be processed
without a signature. In 1998, 3,100 tax returns weresent back to taxpayers for signature.
• Old address or erroneous mailing address on tax
return - This year, 1,500 tax refunds were returned to
the Department because the post office consideredthem undeliverable. The post office also does not
forward tax refund checks even if there has been achange of address, and thus return these"undeliverable" refund checks as well.
• Check written to the wrong taxing agency - The
Department cannot process a check payable to theInternal Revenue Service.
(See Common Errors, Page 5)

Winter 1998

Hawaii Tax News

Common Errors(From Page 4)• Wrong social security number (SSN) or wrong
federal employer’s identification number (FEIN) If the taxpayer’s identification number (SSN or FEIN)
does not match the information on file with the
Department, a letter is sent to the taxpayer requesting
the correct number. In many instances, the wrong
identification number resulted from the simple
transposition of two numbers.
• Wrong year tax form used - The Department realizes
that many tax forms change very little from year toyear, but the differences are important. Taxpayers
must use the tax return for the tax year for which thereturn is being filed.
• Corporate extension form (N-301) submitted withno tax year written on it - To process Form N-301,
the tax year must be written on Line 1.
• Writing "see attached" on a tax return - Theappropriate lines on State income tax returns must becompleted.
• Missing back page of a two-page return or the useof a wrong second page - Sometimes, the back pageeither is blank, is the back page of the federal return,or is the back page of the same form but for a different
tax year.
• Form N-15 (last line at the bottom of the frontpage) cut off when photocopied - Many problems
occurred when the form was printed from the Internet
and the Forms by Fax system because the front pageof the 1997 Form N-15 was especially crowded. The
1998 Form N-15 will have additional space at thebottom of the form to eliminate this problem.
The Department has found that helpful practices by
tax professionals reduced or eliminated errors. One
common practice was the use of colorful removable tagswith important messages placed next to crucial areas on
the tax return; for example: "Sign your name here,""Write a check to the Hawaii State Tax Collector for$______," and "Mail by (DATE)."With your help, the Department is looking forward toa 1999 filing season with fewer tax return errors. 3

Recently Issued Tax
Publications

T

he following is a list of the publications
issued by the Department of Taxation during
1998. Copies of these publications may beobtained from any district tax office, by calling the Forms
Request Line on Oahu, or via the Internet. Addresses andPage 5

telephone numbers are provided on the last page of thisnewsletter.
Chapter 18-237 and Sections 18-238-1 and18-238-2, HAR - Relating to the application of thegeneral excise tax and use tax to the sale of tangible
personal property by an out-of-state seller, including
drop shipments.
Section 18-235-38-06, HAR - Relating to themodification of the sales, property, and payroll factors in
the apportionment formula of taxpayers engaged in
multi-state radio or television broadcasting or
publishing.
Section 18-235-1, HAR - Relating to residency
determinations, disabilities, and resident estates andresident trusts.
Section 18-235-38-03, HAR - Relating to theinclusion in the sales factor of the apportionment
formula, the net gain from the short term investment,
reinvestment, or trading of intangible assets.
Section 18-237-16.5-01 to 18-237-16.5-07, HAR Relating to the application of the general excise tax towritten real property leases and the sublease deduction.
TIR No. 98-1 - Provides information on the income
tax exemption and credits available for persons engaged
in the motion picture and television film production
business.
TIR No. 98-2 - Explains the application of thegeneral excise tax to income received from leasing
personal property.
TIR No. 98-3 - Provides information regarding the1998 Legislation on business development corporations.
TIR No. 98-4 - Provides guidance regarding theapplication of the transient accommodations tax andgeneral excise tax to an operator of transient
accommodations.
TIR No. 98-5 - Provides guidance regarding thegeneral excise tax exemption for tangible personal
property, including souvenirs and gift items, shipped outof the State.
TIR No. 98-6 - Provides guidance regarding theapplication of Hawaii’s income tax and franchise tax
laws to real estate investment trusts and their owners.
TIR No. 98-7 - Provides guidance to public service
companies which change their accounting period from acalendar year to a fiscal year.
TIR No. 98-8 - Provides information on Act 247,
SLH 1998, regarding the general excise tax exemption
for tangible personal property imported into the State forresale at wholesale, and the application of Act 247 to drop
shipments.
TIR No. 98-9 - Provides guidance regarding theapplication of the general excise tax to the gross income
received from the sale of a service and contracting.
Announcement No. 98-1 - Provides a list of
candidates for political office who have registered with
(See Recent Publications, Page 6)

Page 6

Hawaii Tax News

Recent Publications(From Page 5)

the campaign spending commission.
Announcement No. 98-2 - Announces the adoptionof Hawaii Administrative Rules, relating to the taxationof pensions under the Hawaii Income Tax Law.
Announcement No. 98-3 - Announces the adoptionof Hawaii Administrative Rules, relating to therequirements for extensions of time for filing income tax
returns.
Announcement No. 98-4 - A listing of the Tax
Information Releases in effect and obsolete as of January
23, 1998, and a listing of Hawaii Administrative Rules.
Announcement No. 98-5 - Informs taxpayers of the
Department’s administration of the dividends received
deduction under section 235-7(c), HRS.
Announcement No. 98-6 - A Listing of New and
Obsolete/Retired Tax Forms, Instructions, andSchedules; Errors Found on Hawaii Tax Forms as ofMarch 1, 1998.
Announcement No. 98-7 - Informs taxpayers of theincrease in the liquor tax rates.
Announcement No. 98-8 - Requesting suggestions
for improving the tax forms.
Announcement No. 98-9 - Informs taxpayers of the
Hawaii Income Tax Law conformity to the Internal
Revenue Code.
Announcement No. 98-10 - Announces the adoptionof Hawaii Administrative Rules, relating to theapplication of the general excise tax and use tax to thesale of tangible personal property by an out-of-state
seller, including drop shipments.
Announcement No. 98-11 - Informs taxpayers of theincrease in the cigarette tax from 4 cents per cigarette tofive cents per cigarette beginning July 1, 1998.
Announcement No. 98-12 - Requesting comments
relating to the taxation of the telecommunicationsindustry.
Announcement No. 98-13 - Informs taxpayers thatbeginning September 1, 1998, the cigarette and tobacco
tax will be imposed on the sale, use, or possession ofcigarettes and the sale of tobacco products bywholesalers and dealers to the United States.
Announcement No. 98-14 - Provides information on
Act 143, SLH 1998, which allows a company engaged
in a network or multi-level marketing arrangement toobtain a single general excise tax license for all of its
direct sellers doing business in the State.
Announcement No. 98-15 - Informs taxpayers thatthe Department of Taxation is postponing the September
1, 1998 effective date for the imposition of the cigaretteand tobacco taxes on sales and gross proceeds of sales ofcigarettes and tobacco products to the United States.
Announcement No. 98-16 - Provides information on

Winter 1998

Act 169, SLH 1998, which relieves the generalcontractor of liability for the general excise taxes on thecontract amounts paid by the general contractor to a
subcontractor.
Announcement No. 98-17 - Announces the adoptionof Hawaii Administrative Rules, relating to theapportionment of income for multi-state radio andtelevision broadcasters and publishers.
Announcement No. 98-18 - Provides information on
Act 125, SLH 1998, which amends certain public service
company tax provisions.
Announcement No. 98-19 - Announces the adoptionof Hawaii Administrative Rules, relating to definitions
involving residency determinations and persons withdisabilities.
Announcement No. 98-20 - Announces the adoptionof Hawaii Administrative Rules relating to the sales
factor of the apportionment formula.
Announcement No. 98-21 - Provides information on
Act 156, SLH 1998, which increases the transient
accommodations tax (TAT) from 6 percent to 7.25
percent, creates a Hawaii Tourism Authority, andsubjects timesharing to the TAT, effective January 1,
1999.
Announcement No. 98-22 - Requesting comments
relating to the application of the general excise tax tosales to eating or drinking retailers.
Announcement No. 98-23 - Announces the adoptionof Hawaii Administrative Rules, relating to theapplication of the general excise tax to written real
property leases and the sublease deduction.
Tax Facts No. 98-1 - Provides information regarding
the general excise tax on medical and dental charges.
Tax Facts No. 98-2 - Provides general information
about the public service company tax as it applies tomotor carriers providing contract services for thetransportation of freight or passengers on the public
highways of the State.
Tax Facts No. 98-3 - Provides information relating
to tax issues for Hawaii nonprofit organizations.
Tax Information, dated April 9, 1998 - Provides
information on Act 281, SLH 1997, with respect tononresident active duty military personnel and theirspouses.
Newly Revised Publications:• Hawaii Taxpayer Bill of Rights• An Introduction to the General Excise Tax• An Introduction to the Use Tax• An Introduction to Withholding State Income Tax by
Employers• An Introduction to the Transient Accommodations
Tax• Information on the Rental of Residential Real
Property• An Introduction to the Tax Clearance Procedure 3

Winter 1998

Hawaii Tax News

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 the project.
Administration of Taxes• Application of cost recovery fees to selected goods
and services, including installment agreements sections 231-3.4 and 231-25.5, HRS. (Jayna Uyehara,
587-1553)• Application of penalties and interest and the waiver ofpenalties and interest - sections 231-3 and 231-39,
HRS. (Jayna Uyehara, 587-1553)
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. (Iris
Kitamura, 587-1570)• Application of the business entity classification rules
under the check the box regulations to the Hawaii
income tax. (Johnson Lau, 587-1562)• Withholding exemption for nonresidents. (Dana
Oshiro-Viola, 587-1564)• Filing of composite returns. (Dana Oshiro-Viola,587-1564)• Withholding exemption for ministers. (Johnson Lau,587-1562)
General Excise Tax Law• Application of the general excise tax to interest
income - section 237-3, HRS.
• Application of the general excise tax to intermediaryservices - section 237-13, HRS. (Grant Tanimoto,587-1569)• Application of the general excise tax to prepaid
telephone calling cards - section 237-13, HRS. (Jayna
Uyehara, 587-1553)• Application of the general excise tax to satellite
broadcasters - section 237-13, HRS. (Jayna Uyehara,
587-1553)• Application of the general excise tax to Internet
service providers - section 237-13, HRS. (Jayna
Uyehara, 587-1553)• Use of resale certificates - section 237-13, HRS.
(Dana Oshiro-Viola, 587-1564)• Application of the general excise tax to the sale of gift
certificates - section 237-13, HRS. (Iris Kitamura
587-1570)• Application of the general excise tax to employee
leasing companies - section 237-13, HRS. (Johnson
Lau, 587-1562)• Income-splitting exemption for tour companies andPage 7tour packagers - section 237-18, HRS. (Grant
Tanimoto, 587-1569)• 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. (Marshall Dimond, 587-1533)• Application of the motion picture credit andexemption. (Marshall Dimond, 587-1533)• General excise tax licensing and tax clearance
requirements of S corporations. (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.
Franchise Tax Law• Application of the franchise tax to mortgage brokers,
including sole proprietors and flow-through entities section 241-3, HRS. (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. (Grant Tanimoto, 587-1569,
Dana Oshiro-Viola, 587-1564)• Exemption for certified or approved housing projects- section 237-29, HRS. (Marshall Dimond, 587-1533)

3

DISTRICT TAX OFFICESState Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889
FAX: 808-274-3461
TELEPHONE: 808-274-3456

KAUAI DISTRICT OFFICE

State Office Building
75 Aupuni Street, #101
Hilo, HI 96720-4245
FAX: 808-974-6300
TELEPHONE: 808-974-6321

HAWAII DISTRICT OFFICE

State Office Building
54 S. High Street, #208
Wailuku, HI 96793-2198
FAX: 808-984-8522
TELEPHONE: 808-984-8500

MAUI DISTRICT OFFICE

Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
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)
1-800-887-8974 (TDD Toll-Free)
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

OAHU DISTRICT OFFICE

http://www.state.hi.us/tax/tax.html

WEB INFORMATION AND FORMS

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