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

Volume 6, Number 4

State of Hawaii ! Department of Taxation

New Deputy DirectorW

e are pleased to announce that Governor
Linda Lingle has appointed Mr. Kurt
Kawafuchi as our New Deputy Director of Taxation. As
the supervisor of the Tax Division for the Department of
the Attorney General, Mr. Kawafuchi represented theAttorney General as parens patriae over charities andnonprofits, and managed the Tobacco Enforcement
Unit.
“Kurt brings a wealth of experience in all areas oftaxation,” said Governor Lingle. “It’s clear by his
background this is an area that Kurt truly excels in and iscommitted to, and he will be an outstanding deputy tax
director for our administration.”
Previously, Mr. Kawafuchi was a tax attorney withGoodsill Anderson Quinn & Stifel. He also was an
appointed trial attorney with the U.S. Department ofJustice, Tax Division, in Washington, D.C., andrepresented the Internal Revenue Service in federal andstate courts in Hawaii and California.
Mr. Kawafuchi is a certified public accountant in
Hawaii and California, and a certified specialist in
taxation law with the State Bar of California. He served
as chair of the Tax Section of the Hawaii State Bar
Association, chair of the Tax Committee of the Hawaii
Society of Certified Public Accountants (HSCPA), anddirector of HSCPA. He has taught graduate tax andbusiness courses at the University of Hawaii and Hawaii
Pacific University. Mr. Kawafuchi earned a masters of
law in taxation from Georgetown University Law
Center.
Please join us in welcoming Mr. Kurt Kawafuchi as
our new Deputy Director!

Lower Tax Rates
For 2003

B••

eginning January 1, 2003, the following tax
rates go into effect:
The phased-in general excise tax deduction factor for
qualifying sublease transactions will increase from0.625 to 0.75 for an effective rate of 1%.
The phased-in general excise tax deduction factor for•

WINTER 2002

business-to-business transactions that qualify for
pyramiding relief under Act 71, Session Laws of
Hawaii 1999, and Act 198, Session Laws of Hawaii
2000, will increase from 0.375 to 0.5 for an effective
rate of 2%.
The public service company tax rate on sales oftelecommunications services by a public utility to aninterstate telecommunications provider for resale isreduced from 4.5% to 4%.

New Remittance
Processing SystemOur new remittance processing system will beup and running in early 2003! Currently, yourpayments are promptly deposited into the State’s bankaccounts, but your tax account records may not be
updated for several weeks. The new system cuts thedelay to just one day by using payment vouchers to input
your payment information separately from your tax
return or other document.
Beginning in 2003, most of your payments should be
attached to a payment voucher instead of to your return.
You already are familiar with the Form N-200V for
individual income tax payments, but additionalvouchers are coming for corporate and other income tax
payments, as well as for general excise, withholding,
See Remittance System, Page 2

IN THIS ISSUE
New Deputy Director . . . . . . . . . . . . . . . . . . 1
Lower Tax Rates For 2003 . . . . . . . . . . . . . 1
New Remittance Processing System . . . . . 1
Sales and Use Tax Offset . . . . . . . . . . . . . . 2
Tax Exemption for Deposit
Beverage Container Fee . . . . . . . . . . . . . 2
Order the 2002 Tax Information CD . . . . . . 3
Changes to 2002 Tax Forms. . . . . . . . . . . . 3
Booklet A Supplement. . . . . . . . . . . . . . . . . 5
Year-End Workshops . . . . . . . . . . . . . . . . . 5
Recently Issued Tax Publications . . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . . 6First Quarter State Tax Collections . . . . . . . 7

Page 2

Hawaii Tax News

Remittance System(From Page 1)

transient accommodations, and rental motor vehicle andtour vehicle surcharge tax payments.
When you receive your 2003 booklet of general
excise, withholding, transient accommodations, and/or
rental motor vehicle and tour vehicle surcharge tax
forms, the change will be obvious. Instead of the familiar
letter-size booklets, the new booklets will be 8½-by-14
inches with a tear-off payment voucher at the bottom of
the forms!
If you’d rather not have a legal-sized booklet sent toyou, we can stop your booklet from being printed andmailed, and also save the State printing and postage
costs. Just go to our website at www.state.hi.us/tax,
select “Request to Stop Receiving Tax Booklets,”complete the on-line form, and select “Submit Request.”
Of course, you still have to file your returns and makeyour payments, so here are two alternatives.
First, you can electronically file (e-file) and makepayments for many of these forms via the State’s Internet
Portal at www.ehawaiigov.org/efile.
Second, use the forms with fillable fields that areavailable on our website. Just type in your entries, print
the completed form on letter-size paper, and mail the
return, voucher, and payment as usual.
This is just one of the many changes we’re making tobetter serve you!

Sales and Use Tax
OffsetWinter 2002

another state for that import. The use tax is 4% of thelanded value of goods, services, or contracting imported
for use or consumption in Hawaii, and 0.5% whenimported for resale at retail. No use tax is due on imports
into Hawaii that are subject to either the 0.5% GET or tothe current phased-in rate (2.5% in 2002, 2% in 2003)
when resold.
You may then offset any GET due upon the resale ofthat same import with any excess sales or use tax paid tothe other state for that import.
A deduction method is used to effect the offset
because we currently cannot accommodate a direct
credit against the Hawaii general excise and use taxes.
TIR No. 2002-4 provides several examples that illustrate
when the offset applies, and step-by-step instructions on
how to claim the offset using the deduction method.
TIR No. 2002-4 is available from our website atwww.state.hi.us/tax, by calling our request line at587-7572 (toll-free at 1-800-222-7572), or from any
district tax office.

Tax Exemption for
Deposit BeverageContainer FeeH

ave you noticed the new 0.5¢ per container fee
on your beverage purchases? The deposit
beverage container fee was enacted as part of Act 176,
Session Laws of Hawaii 2002, to create a recycling
management program administered by the StateSee Tax Exemption, Page 3

T

ax Information Release (TIR) No. 2002-4
explains when and how the sales and use taxes
you pay to another state may be used to offset the Hawaii
use tax on imported goods, services, or contracting AND
any general excise tax (GET) due when those imports areresold.
According to the Commerce Clause of the U.S.
Constitution, states cannot discriminate againstinterstate commerce by imposing heavier taxes ontransactions that cross state lines than those that occur
entirely within the state. Multiple taxation violating theCommerce Clause could occur if you had to pay sales or
use taxes to another state and also had to pay Hawaii
general excise or use taxes when those same items areimported.
To avoid this, you may first offset any Hawaii use tax
due on a specific import with any sales or use tax paid to

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

Kurt Kawafuchi
Lynne Kuroda
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 219
Honolulu, HI 96813-5094
808-587-1577
808-587-1584
Technical_Section@tax.state.hi.us
www.state.hi.us/tax
808-587-7572
Toll-Free 1-800-222-7572
808-587-1234, code 7700

Winter 2002

Hawaii Tax NewsTax Exemption(From Page 2)

Department of Health. Beginning October 1, 2002,
every “deposit beverage distributor” (i.e., a person who
manufactures beverages sold in deposit beveragecontainers or who imports and sells filled deposit
beverage containers to a dealer or consumer) is required
to pay a fee of 0.5¢ per deposit beverage container.
Deposit beverage distributors are assessed the fee,but they of course pass the fee on to purchasers who inturn pass the fee on to their customers, and on down thetransaction chain until the beverage is purchased by aconsumer.
For example, if a beverage company imports or
manufactures cans which it fills with a beverage for saleto a retailer, the beverage company will pass on its 0.5¢
per can deposit beverage container fee to the retailer. The
retailer will in turn pass the 0.5¢ per can fee on to theconsumer.
For tax purposes, the deposit beverage container fee
is not subject to the general excise tax (GET). Sellers ofdeposit beverage containers may find it easier toseparately state the deposit beverage container fee on
their customer invoices, but they are not required to doso. The exemption will be allowed to sellers that do notseparately state the deposit beverage container fee aslong as they maintain supporting documentation
showing that the fee was added to the sales price of thebeverage.
Sellers that choose to visibly pass on the GET to theircustomers should not include the deposit beveragecontainer fee in the subtotal on which the visible pass-onof the GET is calculated. Since there is no GET on
deposit beverage container fees, there is no GET to passon.
For more information, see Department of Taxation
Announcement No. 2002-20, which is available fromour website at www.state.hi.us/tax, by calling ourrequest line at 587-7572 (toll-free at 1-800-222-7572),
or from any district tax office.

Order the 2002 Tax
Information CDT

he 2002 Tax Information CDs are now available
for a nominal price of $10! The 2002 CD will
include Tax Information Releases, Announcements, Tax
Facts, brochures, 2002 tax forms, business registration
forms, and employer’s reporting forms. All forms will
have writable fields.

Page 3

Order forms are available from our website atwww.state.hi.us/tax, by calling our request line at587-7572 (toll-free at 1-800-222-7572), or from any
district tax office. Persons who attended our year-end
workshop may purchase the 2002 CD at a discounted
price of $5.00.

Changes to 2002 Tax
Forms

H

awaii tax forms have been revised for 2002 toreflect recent tax law changes, and toaccommodate our new computer system for theprocessing of net income tax returns and our new
remittance processing system. The following is asummary of some of the changes to the tax forms andnew forms for 2002.
Payment Vouchers• VP-1G - Payment voucher used to process general
excise tax payments that are due with Forms G-45
and G-49 (preprinted forms in GE booklet).
• VP-1R - Payment voucher used to process rental
motor vehicle and tour vehicle surcharge tax
payments that are due with Forms RV-2 and RV-3
(preprinted forms in RV booklet).
• VP-1T - Payment voucher used to process transient
accommodations tax payments that are due with Forms
TA-1 and TA-2 (preprinted forms in TA booklet).
• VP-1W - Payment voucher used to process
withholding tax payments that are due with Forms
HW-14 and HW-3 (preprinted forms in WH
booklet).
• VP-1 - Payment voucher used to process any general
excise tax, rental motor vehicle and tour vehicle
surcharge tax, transient accommodations tax, andwithholding tax payments that are due with
nonpreprinted forms.
• N-200V - Payment voucher used to process
individual income tax payments due with Forms
N-11, N-12, N-13, N-15, and N-310.
• N-201V - Payment voucher used to process businessincome tax payments due with Forms N-30, N-40,
N-70NP, and N-310.
• N-288V - Payment voucher used to process
payments due with Form N-288A, Statement ofWithholding on Dispositions by Nonresident
Persons of Hawaii Real Property Interests.
• N-1, N-3, N-5 (Estimated tax forms) - Revised toconform to the other payment vouchers.
See Tax Forms Changes, Page 4

Page 4

Hawaii Tax News

Tax Forms Changes(From Page 3)•

N-100, N-100A, N-301 (Extension forms) - Revised
to conform to the other payment vouchers. Note thatthe taxpayer’s signature is required on the back ofForms N-100A and N-301.
• N-101A - The 4-month extension of time to file anindividual income tax return is automatically granted
without filing Form N-101A. Form N-101A is only
filed if an individual income taxpayer wants to makea payment.
• N-101B - When filing Form N-101B for an
additional extension, the individual income taxpayer
must have paid through withholdings, estimated tax
payments, and/or a payment accompanying Form
N-101B, at least 90% of their income tax liability forthe 2002 tax year. Note that the taxpayer’s signatureis required on the back of Form N-101B.
All individual income tax returns• Any payment due with the individual income tax
return, and Form N-200V, should be attached to theleft side of the tax return where indicated.
• Instructions were added that for foreign addresses,
the country name should not be abbreviated.
• In the exemption area, a check box was added. A
taxpayer who is married and filing a separate returnand claiming their spouse’s exemption must checkthe box if their spouse meets the requirementsallowing the taxpayer to claim the spouse’s
exemption.
• On the “Tax” line for Forms N-11, N-12, and N-15,
added Form N-318 for the recapture of the hightechnology business investment tax credit.
• In the third party designee area, a statement wasadded to clarify that the third party designation is nota full power of attorney. For Hawaii income tax
purposes, the designee is only authorized to answer
any questions that may arise during the processing of
the return. Note that this authorization is different
than the authorization allowed by the Internal
Revenue Service.
• In the paid preparer’s information area, space wasadded for the preparer to print the preparer’s name.
All business income tax returns• Any payment due with the business income tax
return, and Form N-201V, should be attached to theleft side of the tax return where indicated.
• An amended section (two lines) was added to Forms
N-30, N-35, N-40, and N-70NP to enter (1) theamount paid (overpaid) on the original return, and (2)Winter 2002

the balance due (refund) with the amended return.
• A line was added for the recapture of the hightechnology business investment tax credit.
• Same changes as for the individual income tax
returns with respect to the foreign addresses, third
party designee, and the print preparer’s name.
N-35, S Corporation Income Tax Return• Form N-201V not required to transmit income tax
payment due with Form N-35.
• A line was added for the LIFO recapture tax.
• A line was added for the amount due on the attached
Form N-4s.
• Part III, Capital Gains Tax, was removed from
Schedule D (Form N-35) to conform to the federal
form. Also, the instructions for Schedule D are now
included on the back of the form.
• Same changes as for the business income tax returns
with respect to the foreign addresses, amended
section, third party designee, and the print preparer’s
name.
N-40T, Allocation of Estimated Tax Payments
to Beneficiaries• Patterned after federal Form 1041-T and replaces
Schedule T which was previously a part of Form
N-40.
• Used to make the election permitted by IRC section
643(g) to allocate estimated tax payments made by atrust to the beneficiaries of that trust. A decedent’s
estate also may make this election in the estate’s final
tax year.
• Must be filed by the 65th day after the close of the tax
year.
HW-6, Employee’s Statement to Employer
Concerning Nonresidence in the State of Hawaii• Revised to include more questions regarding
employee’s residency status.
• Filed by employee with employer to notify employer
that employee is a nonresident.
• Kept by employer if nonresident employee performs
services outside Hawaii.
HW-7, Exemption From Withholding on
Nonresident Employee’s Wages• Filed by employer, along with the Form HW-6
completed by the nonresident employee, if
nonresident employee performs services in Hawaii
and if certain other conditions are met.

Winter 2002

Hawaii Tax News

Booklet A SupplementA

supplemental insert to Booklet A, Employer’s
Tax Guide (Revised 2001) was mailed to all
employers registered for Hawaii withholding taxes in
December. The supplement provides information on theuse of the new payment vouchers and new Form HW-7,
Exemption From Withholding on Nonresident
Employee’s Wages.
Booklet A was revised in 2001 to reflect the newwage withholding rates that became effective January 1,
2002. The tables contained in Booklet A (Revised 2001)
are still applicable.
The supplement is available from our website atwww.state.hi.us/tax, by calling our request line at587-7572 (toll-free at 1-800-222-7572), or from any
district tax office.

Year-End Workshops

T

he Department held its year-end workshops
throughout December on Oahu, Maui, Hawaii,
and Kauai. For the second time, two workshops were
held on Hawaii - one in Hilo and the other in Kona.
The half-day workshops included presentations on
the 2002 tax forms update, new income tax processing
system (impact on the upcoming filing season, JELF,
E-filing via the Internet, and bulk filing of general excise
and other returns via the Internet), recent significant tax
decisions, and Hawaii tax requirements for nonprofit
organizations.

Recently Issued Tax
Publications

T

he following is a list of the publications issued by
the Department of Taxation from January 2002
through December 2002. Copies of these publications
may be obtained from our website at www.state.hi.us/tax.
With the exception of the Hawaii Administrative Rules,
copies of these publications also may be obtained bycalling our request line at 587-7572 (toll-free at
1-800-222-7572), or from any district tax office.
Chapter 18-243, HAR - Relating to the fuel tax.
Chapter 18-251, HAR - Relating to the rental motor
vehicle and tour vehicle surcharge tax.
TIR No. 2002-1 - Summarizes statutory rights,
obligations, and procedures, relating to the audit of net
income, general excise, and use tax returns by the

Page 5

Department which may result in the assessment ofadditional taxes; appeals from the assessment of taxes;
claims for refund or credit; and payment to the State
under protest.
TIR No. 2002-2 - Discusses the withholding of state
income taxes on the disposition of Hawaii real property
by a nonresident person.
TIR No. 2002-3 - Provides guidance regarding theresidential construction and remodeling tax credit asamended by Act 174, SLH 2002.
TIR No. 2002-4 - Provides information on Act 98,
SLH 2002, Relating to the Conformity of the State Tax
Laws to the United States Constitution.
Announcement No. 2002-1 - Provides a list of
candidates for political office who have registered withthe campaign spending commission.
Announcement No. 2002-2 - A listing of new andobsolete tax forms, instructions, and schedules; errors
found on Hawaii tax forms as of January 21, 2002.
Announcement No. 2002-3 - A listing of the Tax
Information Releases in effect and obsolete as ofJanuary 25, 2002, and a listing of Hawaii Administrative
Rules related to taxation.
Announcement No. 2002-4 - Provides information
regarding electronic filing as a means of electronic funds
transfer.
Announcement No. 2002-5 - Informs taxpayers thatthe federal Job Creation and Worker Assistance Act of2002 does not apply to Hawaii income taxes.
Announcement No. 2002-6 - Provides informationon Act 110, SLH 2002, which provides persons with
impaired sight, hearing, or who are totally disabled thesame general excise tax benefits regardless of the entity
in which they choose to do business.
Announcement No. 2002-7 - Provides informationon Act 153, SLH 2002, regarding collection procedures.
Announcement No. 2002-8 - Provides informationon Act 63, SLH 2002, which provides a refundable
income tax credit of $1 per qualified resident individualas mandated by the State Constitution.
Announcement No. 2002-9 - Provides informationon Act 94, SLH 2002, which authorizes the Department
of Taxation and the Attorney General to inspect any
entity or vehicle to enforce the Cigarette and Tobacco
Tax Law, and makes the cigarette tax stamping program
permanent.
Announcement No. 2002-10 - Provides informationon Act 146, SLH 2002, which eliminates the use tax
exemption for qualified businesses operating within anenterprise zone.
Announcement No. 2002-11 - Provides informationon Act 174, SLH 2002, which extends the residential
construction and remodeling tax credit to costs incurred
before July 1, 2003, and clarifies costs qualifying for thecredit.
See Recent Publications, Page 6

Page 6

Hawaii Tax News

Pending Tax
Publications

Recent Publications(From Page 5)

Announcement No. 2002-12 - Provides informationon Act 190, SLH 2002, which lowers the adjusted grossincome threshold for individuals required to makeannual payments for their estimated income taxes, andreduces the percentages used to determine the required
annual payment.
Announcement No. 2002-13 - Provides informationon Act 225, SLH 2002, which requires the owner of avehicle purchased out-of-State to provide proof the use
tax was paid before the owner can receive a certificate ofregistration.
Announcement No. 2002-14 - Provides informationon Act 236, SLH 2002, which clarifies that atelecommunication service provider may segregate its
income between the general excise tax and the public
service company tax using a reasonable method.
Announcement No. 2002-15 - Provides informationon Act 223, SLH 2002, which brings Hawaii Income Tax
Law into conformity with many but not all of the changes
made to the Internal Revenue Code by the federal
Economic Growth and Tax Relief Reconciliation Act of
2001.
Announcement No. 2002-16 - Provides informationon Act 246, SLH 2002, which increases the excise tax on
cigarettes from 5 cents per cigarette to 6 cents on October
1, 2002, to 6.5 cents effective July 1, 2003, and to 7 centson July 1, 2004.
Announcement No. 2002-17 - Provides informationon Act 209, SLH 2002, which conforms Hawaii’s tax
law to the federal Mobile Telecommunications Sourcing
Act, P.L. 106-252 (July 28, 2000).
Announcement No. 2002-18 - Announces the
adoption of amendments to chapters 18-243 and 18-251,
HAR, and the repeal of chapter 18-244D, HAR.
Announcement No. 2002-19 - Provides additional
information on Act 246, SLH 2002, which increases theexcise tax on cigarettes.
Announcement No. 2002-20 - Provides informationon the general excise tax exclusion for certain amounts
collected under Act 176, SLH 2002, which implements a“bottle bill.”
Hawaii Tax Information at a Glance Brochure Revised May 2002.
Digest of Tax Measures - Enacted by the State of
Hawaii, Twenty-first Legislature, Regular Session of2002.
Report on Tax Credits Claimed by Hawaii
Residents (2000).

Winter 2002T

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 waiverof penalties and interest - sections 231-3 and 231-39,
HRS.
• Clarify the application of the penalty for failure to pay
tax after timely filing a return (section 231-39(b)(3),
HRS) where a corporation files an extension for a
return and remits taxes with the return.
Income Tax Law• Clarify the application of the income tax to pension
amounts rolled over to an Individual Retirement
Account - section 235-7, HRS. (Peter Fritz,
587-1533)• Clarify whether a taxpayer who files an extension
may amend a return during the extension period tochange filing status from married filing joint tomarried filing separate.
General Excise Tax Law• Clarify the application of the general excise tax forreimbursements - section 237-20, HRS. (Grant
Tanimoto, 587-1569)• Clarify the application of the general excise tax
exemption for scientific contracts - section 237-26,
HRS.
• Clarify when the Department may disclose tax return
information to persons contractually obligated to pay
general excise and use taxes assessed against another
under section 237-34(b), HRS.
• Application of the general excise, use, and income
taxes on agricultural cooperatives organized underchapter 421, HRS, and farmer’s cooperatives
meeting the requirements of section 521, IRC.
• Pyramiding relief for Hawaii businesses under Act
71, SLH 1999 and Act 198, SLH 2000.
• General excise tax exemption for exported services
and contracting and the use taxation of imported
services under Act 70, SLH 1999, and Act 198, SLH
2000.
Conveyance Tax Law• Clarify the application of the conveyance tax,
including transactions involving Fannie Mae.

Winter 2002

Hawaii Tax News

Page 7First Quarter State Tax Collections
July 2002 - September 2002
(In Millions of Dollars)
Difference
Individual Income Tax
Corporate Income Tax
General Excise Tax
Transient Accommodations Tax
All Others
Total Tax Collections

FY 2003$ 266.3
4.3
473.2
48.2
174.2
$ 966.2

FY 2002$ 289.4
11.2
406.5
44.9
160.3
$ 912.3

Amount$ -23.1
-7.0
66.7
3.3
13.9
$ 53.9Percent-8.0%-62.0%
16.4%
7.3%
8.7%
5.9%

General Fund Revenues$ 820.3$ 789.1$ 31.24.0%(Note: Totals may not add up due to rounding.)

Total tax collections for the first quarter of fiscal year 2003 amounted to $966.2 million, or $53.9 million (5.9%) morethan the same period of last fiscal year. Tax collections for the first quarter dropped 62.0% and 8.0% for corporate andindividual income taxes, respectively. First quarter general excise tax collections jumped by 16.4%, as did first quartertransient accommodations tax by 7.3%. General fund revenues of $820.3 million for the first quarter represent a 4.0%
increase over last year’s total of $789.1 million.
Total tax collections for the first quarter grew 5.9%, mostly due to technical reasons. The increased filing thresholdallowed some monthly and quarterly filers to file quarterly and semiannually, respectively, increasing collections forthe period ending July 2002. The “weekend effect” explains the September increase. Since September 30, 2001, fell
on a Sunday, taxes normally due on the last day of the month were not due until Monday, October 1, resulting in adrop in last year’s collections.

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)
Forms By Fax/Mail:
808-587-7572
1-800-222-7572 (Toll-Free)

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.