Instructions For Form M-2 - Certificate Of Retail Sales Of Liquid Fuel - State Of Hawaii Department Of Taxation Page 2
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1
2INSTRUCTIONS
Page 2
FORM M-2
(REV. 2010)
Line 3 –– Enter in columns (a) through
of alternative fuel and small boats on
use and report the total in columns (a)
(d) and columns (f) and (g) the num-
page 1.
through (d). Do not include diesel oil for
ber of gallons of naphtha sold for use
use in small boats.
Line 7 –– Add the number of gallons
in a power-generating facility during the
Line 18 –– Enter in columns (a) through
reported on lines 2b and 5b for each
month. Add the amounts reported in
county that was sold for use on public
(d) the number of gallons of naphtha
columns (b) through (d) and report the
highways and report the total in columns
reported on line 3 that was sold for use
total in column (e). See the definition of
(a) through (d). Do not include diesel or
in a power-generating facility.
power-generating facility on page 1.
gasoline for use in small boats.
Line 20 –– Enter the applicable naph-
Line 6 –– Add the amounts reported on
Line 11 –– Enter in columns (a) through
tha fuel tax rate of either 1 cent or 2
lines 1 through 5 and enter the result in
(d) the number of gallons of alternative
cents. The tax rate for naphtha sold
columns (a), (e), (f), and (g).
fuel reported on line 4 for use on public
before July 1, 2009 for use in a power
highways during the month. If the re-
generating facility is 1 cent per gallon.
Signature
tail dealer reported more than one type
The tax rate for sales on or after July 1,
Form M-2 must be signed and dated
of alternative fuel, attach a separate
2009 is 2 cents per gallon.
by a person who is authorized to sign
schedule for each type of alternative
Line 22 ––
Enter in columns (a)
Form M-2 as the retail dealer or its au-
fuel showing the information for lines
through (d) the number of gallons of
thorized agent or representative.
11 through 14.
diesel fuel reported on line 2a for use
Line 13 –– Enter the tax rate for the al-
in small boats.
Page 2 –– Computation of the
ternative fuel sold to the retail dealer.
Evaporation Allowance De-
Line 25 ––
Enter in columns (a)
See the alternative fuel tax rates table
duction (To be completed by
through (d) the number of gallons of
on page 1.
the distributor).
gasoline reported on line 5a for use in
Line 14 –– Multiply line 12 by line 13.
small boats.
Use the line-by-line instructions below
If you have multiple types of alterna-
Line 29 –– Add the amounts reported
and on the form to calculate the evapo-
tive fuel, add the amounts from all your
on lines 10, 14, 17, 21, 24, and 28 for
ration deduction allowance by fuel type
schedules and report the grand total.
each county and enter the result in col-
and usage (on highway or off highway)
Line 15 –– Add the number of gallons
umns (a) through (d).
in each county based on the number of
reported on lines 1 and 2b for each
gallons reported in columns (a), (e), (f)
county that was sold for off highway
and (g) on Page 1. See the definitions
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