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HOW TO COMPLETE YOUR PERIODIC

FORM RV-2

INSTRUCTIONS

RENTAL MOTOR VEHICLE AND TOUR VEHICLE

(REV. 2007)

SURCHARGE TAX RETURN (FORM RV-2)

CHANGES TO NOTE

Act 223, Session Laws of Hawaii 1999, increased the surcharge tax on rental motor vehicles from $2 per day to $3 per

day during the period of September 1, 1999 to August 31, 2007. Legislation in 2007 extended the $3 per day rate to

August 31, 2008. On September 1, 2008, the rate reverts back to $2 per day.

Effective July 1, 2006, the rental motor vehicle surcharge tax does not apply to the rental or lease of a vehicle to replace a

vehicle of the lessee that is being repaired, provided:

•

the lessor retains a record of the repair order for the vehicle for 2 years for verification purposes, or

•

the motor vehicle repair dealer retains a record of the repair order for 2 years as provided in section 437B-16,

Hawaii Revised Statutes (HRS).

For the purposes of this exclusion, a "repair order" is an invoice as required under section 437B-13, HRS. Also, for the

purposes of the exclusion, "repair" shall have the same meaning as the definition of "repair of motor vehicles" in section

437B-1, HRS.

INTRODUCTION

The rental motor vehicle and tour vehicle surcharge tax (RV tax) contains two separate taxes with different tax rates. The

rental motor vehicle surcharge tax is levied at the rate of $3 per day or a portion of a day for the period of September 1,

1999 to August 31, 2008 and $2 per day or a portion of a day after August 31, 2008 on the lessor of any rental motor

vehicle. The tour vehicle surcharge tax is imposed on tour vehicle operators for use of a vehicle on a monthly basis, or a

portion of a month at the following rates:

•

$65 - Over 25 passenger tour vehicle; and

•

$15 - 8 to 25 passenger tour vehicle.

RV tax returns (Form RV-2) are filed monthly, quarterly, or semiannual basis depending on the amount of a person’s tax

liability. An annual return and reconciliation (Form RV-3) summarizing activity for the past year also must be filed on or

before the twentieth day of the fourth month following the close of the taxable year.

Taxpayers whose liability for the RV tax exceeds $100,000 per year are required to pay the tax by Electronic Funds

Transfer (EFT).

These instructions will assist you in filling out your periodic RV tax returns (Form RV-2) correctly.

To properly enter the necessary information into our computer system, the tax returns must be filled in completely and

accurately.

If a payment is being made with Form RV-2, make your check or money order payable to “Hawaii State Tax Collector.”

Write “RV”, the filing period, and your Hawaii Tax I.D. No. on the check. Also complete the tax payment voucher (Form

VP-1R) located at the bottom of your Form RV-2 (CAUTION: do not submit a photocopy of Form VP-1R; if you are not

using Form VP-1R, complete Form VP-1). Attach your check or money order and your tax payment voucher where

indicated on the front of Form RV-2.

IMPORTANT!!!

Write “RV”, the filing period, and your Hawaii Tax I.D. No. on your check so that it may be properly credited to your

account. If you do not have any activity, and the result is no tax liability, enter “0” on Line 8. This periodic return

must be filed.

If you have questions, please contact the customer service staff of our Taxpayer Services Branch at:

Voice: 808-587-4242

Mail:

Taxpayer Services Branch

Telephone for the Hearing Impaired:

1-800-222-3229 (Toll-Free)

P.O. Box 259

808-587-1418

Fax: (808) 587-1488

Honolulu, HI 96809-0259

1-800-887-8974 (Toll-Free)

E-mail: Taxpayer.Services@hawaii.gov

Form Rv-2 - Rental Motor Vehicle And Tour Vehicle Surcharge Tax Return Instructions - 2007

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