Instructions For Form G-26 printable pdf download

INSTRUCTIONS

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM G-26

INSTRUCTIONS FOR FORM G-26

(REV. 2016)

USE TAX RETURN

(NOTE: ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES UNLESS OTHERWISE NOTED)

GENERAL INSTRUCTIONS

Note: If any due date falls on a Saturday, Sun-

sale or transfer of the property, services, and/or

contracting to the user.

day, or legal holiday, substitute the next regular work

The Use Tax

day as the due date.

Who Must File

The use tax is an excise tax imposed on tangible

If you file and/or pay late, you may have to pay penal-

Every person who uses in this State tangible per-

personal property, services, and/or contracting im-

ties and interest. See Penalties and Interest below.

sonal property, services, and/or contracting which

ported into the State from an unlicensed out-of-state

Penalties and Interest

are imported into Hawaii, regardless if at the time of

seller for use in the State. The use tax rate is 4%

importation, the property, services, and/or contract-

of the landed value of the tangible personal property

Late Filing of Return. The penalty for failure to

ing is owned by the importer, purchased from a seller

and 4% of the value of services and/or contracting

file a return on time is assessed on the tax due at

that does not have a GET license, or however ac-

imported for use in the counties of Maui, Hawaii,

a rate of 5% per month, or part of a month, up to a

quired, must file a use tax return to report and pay

and Kauai, and 4.5% if imported for use in the City &

maximum of 25%.

use tax. If you do not have a GET license, use Form

County of Honolulu (Oahu).

Failure to Pay Tax After Filing Timely Return.

G-26 to report and pay any use tax due. If you have

Examples of Property, Services, and

The penalty for failure to pay the tax after filing a

a GET license, use Forms G-45 and G-49 to report

Contracting You Must Report

timely return is 20% of the tax unpaid within 60 days

and pay any use tax due instead of Form G-26.

of the prescribed due date.

•

Cars, trucks, boats, or office machines that are

What Forms to File

Interest. Interest at the rate of 2/3 of 1% per

imported for personal use.

Form G-26. If you do not have a GET license,

month, or part of a month, shall be assessed on the

Note: The importation of household goods,

use Form G-26 to report and pay any use tax due.

unpaid taxes and penalties beginning with the first

personal effects, and private automobiles by cer-

calendar day after the date prescribed for payment,

Forms G-45 and G-49. If you have a GET li-

tain persons are exempt from the use tax under

whether or not that first calendar day falls on Satur-

cense, use Forms G-45 and G-49 to report and pay

section 238-1. Property acquired through trans-

day, Sunday, or legal holiday.

any use tax due instead of Form G-26.

actions, such as casual sales, which would not

Please check your return carefully. Additional penal-

be subject to the general excise tax (GET) if oc-

Note: It is permissible to file more than one Form

ties may be assessed if you make an underpayment

curring in Hawaii are also exempt from the use

G-45 (Periodic General Excise/Use Tax Return) in a

of tax due to negligence, intentional disregard of the

tax. (See Examples of Property, Services, and

period. In addition to the regular periodic (monthly,

Department’s rules, or fraud.

Contracting That You Do Not Report below.)

quarterly, or semiannual) returns that are required to

Where to File

be filed on Form G-45, an additional Form G-45 may

•

All services performed outside this State where

be filed to exclusively report and pay the use tax. For

the customer in this State uses or consumes the

File Form G-26 and your use tax payment with:

example, if you import a vehicle that is subject to use

service in this State.

Hawaii Department of Taxation

tax and have other activities that are subject to the

•

Contracting performed outside the State import-

general excise and/or use tax, you may file one Form

P.O. Box 1425

ed by a person who uses or consumes the value

G-45 to report and pay the use tax on the imported

Honolulu, HI 96806-1425

of the contracting in this State.

vehicle and another Form G-45 to report and pay the

Rounding to Whole Dollars in Columns a,

•

Goods (e.g., clothing, electronics, or cameras)

taxes due on all your other activities for the period.

or services purchased from an out-of-state seller

b, c, e, f, and g

All activities for the taxable year must be reported on

via the internet where the customer in this State

Form G-49 (annual return and reconciliation).

The Department is requiring taxpayers to round

uses or consumes the goods or services in this

off cents to the nearest whole dollar for all dollar en-

Letter. Instead of filing Form G-26, an individual

State.

tries in columns a, b, c, e, f and g. To do so, drop

that does not have a GET license may send a letter

Examples of Property, Services, and

amounts under 50 cents and increase amounts from

to the Department of Taxation (Department) with a

Contracting That You Do Not Report

50 to 99 cents to the next dollar. For example: $1.49

check or money order payable to the “Hawaii State

becomes $1 and $2.50 becomes $3. If you have to

Tax Collector” to report and pay any use tax due. The

No use tax is due and you do not need to file a

add two or more amounts to figure the amount to en-

letter should contain the following information:

use tax return to report the following:

ter in the column, include the cents when adding and

•

Household goods, personal effects, and private

(1)

Purchaser’s name and address;

round off only the total. CAUTION: DO NOT enter

automobiles if the person importing them into

(2)

Purchaser’s social security number;

the cents in columns a, b, c, e, f and g.

the State (A) acquired them outside Hawaii, (B)

Amended Return

(3)

Month and year of importation into the State;

acquired them while the person was not a Ha-

waii resident, (C) acquired them for use outside

(4)

Taxation district into which purchaser imported

If you are filing an amended Form G-26, darken

Hawaii, and (D) made actual and substantial use

tangible personal property, services, and/or

the oval at the top of Form G-26.

of them outside Hawaii. An article that was ac-

contracting;

Enter the correct amounts of values and exemptions

quired less than three months before importation

(5)

Landed value of the tangible personal property,

(if applicable) which should have been reported on

into Hawaii is presumed to have been purchased

services, and/or contracting;

the original Form G-26. Follow steps 1 through 20.

for use within Hawaii, and, therefore, is presumed

(6)

The amount of use tax due; and

Where to Get Forms, Instructions, and

not to qualify for this exclusion.

Publications

(7)

If purchaser is importing a motor vehicle, in-

•

Property received solely as a gift. Property pur-

clude the vehicle’s make, model year, and

chased at a bargain, even from a friend or rela-

Forms, publications, and other documents, such

vehicle identification number (VIN) along with

tive, does not qualify for this exclusion.

as copies of Tax Information Releases and Adminis-

the documentation (e.g., copies of the vehicle

trative Rules issued by the Department, are available

•

Articles that are examined and then returned,

purchase invoice, freight bill, etc.) to support

on the Department’s website at tax.hawaii.gov or

such as goods that are returned after a trial pe-

the calculation of the landed value of the motor

you may contact a customer service representative

riod.

vehicle.

at:

•

Newspapers, magazines, and other periodical

Due Date

publications purchased on a subscription plan

Voice: 808-587-4242

that qualify for the second class mail rate.

Form G-26 with payment is due on or before the

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

20th day of the calendar month after the property,

•

Property other than tangible personal property.

Telephone for the Hearing Impaired:

services, and/or contracting were imported into the

This includes currency, stocks, bonds, patents,

808-587-1418

State. For example, a person who is subject to the

licenses, and other intangible property.

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

use tax for a motor vehicle imported into the State in

•

Property, services, and/or contracting that have

January 2017 must file Form G-26 with payment on

been previously subject to the Hawaii use tax.

Fax:

808-587-1488

or before February 20, 2017.

•

Property, services, and/or contracting purchased

E-mail: Taxpayer.Services@hawaii.gov

from a seller who was subject to the GET upon a

Instructions For Form G-26

Related Articles

Related forms

Related Categories