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INSTRUCTIONS

STATE OF HAWAII—DEPARTMENT OF TAXATION

FORM M-2

INSTRUCTIONS FOR FORM M-2

(REV. 2010)

CERTIFICATE OF RETAIL SALES OF LIQUID FUEL

General Instructions

by the applicable Form M-2(s), then the

liquid fuels; biodiesel; mixtures con-

deduction will be disallowed.

taining 20 percent or more by volume

Form M-2 is completed by the retail

of biodiesel with diesel or other fuels;

dealer and given to the distributor to

Where to Get Forms, Instruc-

fuels (other than alcohol) derived from

report the number of gallons of vari-

tions, and Publications

biological materials; and any other fuel

ous types of liquid fuel sold by the re-

that is substantially not a petroleum

Forms, publications, and other docu-

tail dealer during the month so that the

product and that the governor deter-

ments, such as copies of Tax Infor-

distributor may compute its evaporation

mines would yield a substantial energy

mation Releases and Administrative

allowance deduction. A distributor is

security benefits or substantial environ-

Rules issued by the Department, are

entitled to an evaporation allowance

mental benefits.

available on the Department’s website

deduction of one gallon for each 99

“Power-generating facility” means

at or you may

gallons of fuel sold by a retail dealer in

any electricity-generating facility that

contact the customer service staff of

computing the distributor’s tax liability

requires a permit issued under the

our Taxpayer Services Branch at:

for the month under Hawaii Revised

Federal Clean Air Act (42 U.S.C. 7401-

Statutes (HRS) §243-10.

Pursuant

Voice: 808-587-4242

7671q), the Hawaii air pollution control

to HRS §243-3, the retail dealer must

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

law (chapter 342B, HRS), or both.

possess a valid permit in order for the

distributor to qualify for the evaporation

Telephone for the Hearing Impaired:

“Small Boats” means all vessels and

allowance.

808-587-1418

other water craft except those oper-

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

ated in overseas transportation beyond

Who Should File

the State, and ocean-going tugs and

Fax:

808-587-1488

dredges.

The retail dealer completes page 1 and

E-mail: Taxpayer.Services@hawaii.gov

submits it to the distributor.

Specific Instructions

Mail:

Taxpayer Services Branch

The distributor completes page 2 to

P.O. Box 259

Page 1 –– Completed by the

compute the evaporation allowance

Honolulu, HI 96809-0259

Retail Dealer

deduction, and reports the deduction in

Definition of Certain Terms

Part IV of Form M-20A.

Lines 1, 2, 4, 5 –– Enter in columns (a)

Used in Chapters 243 and

through (d) and columns (f) and (g) the

When and Where to File

248, HRS

number of gallons of each type of liq-

The distributor must attach Form M-2

uid fuel sold for use during the month.

“Alternative fuel” means methanol,

received from each retail dealer to its

Add the amounts reported in columns

denatured ethanol, and other alcohols;

monthly fuel tax return (Form M-20A),

(b) through (d) and report the total in

mixtures containing 85 percent or more

and file it with the Hawaii Department

column (e) of each line. See the defini-

by volume of methanol, denatured eth-

of Taxation. If the evaporation allow-

tions of alternative fuel and small boats

anol, and other alcohols with gasoline

ance deduction claimed on the distribu-

on this page.

or other fuels; natural gas; liquefied

tor’s Form M-20A is not accompanied

petroleum gas; hydrogen; coal-derived

Alternative Fuel Tax Rates

City & County

County of

of Honolulu

Maui

Hawaii

Kauai

Biodiesel

12.3¢

4¢

6.2¢

/4¢

4¢

Compressed Natural Gas

2.1¢

2¢

1.5¢

1.8¢

Ethanol

4.8¢

6.2¢

3.7¢

4.3¢

Liquefied Natural Gas

7.1¢

6.9¢

4.9¢

6.1¢

LPG

10.6¢

9.5¢

8.1¢

9.5¢

Methanol

3.7¢

4.8¢

2.9¢

3.3¢

Effective July 1, 2004, pursuant to Act 96, SLH 2004.

Effective July 1, 2004, pursuant to Kauai County Ordinance No. 816.

Effective October 1, 2007, pursuant to Hawaii County Resolution No. 109-07 (Draft 2).

Instructions For Form M-2 - Certificate Of Retail Sales Of Liquid Fuel - State Of Hawaii Department Of Taxation

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