Instructions For Form G-26 (Page 2 of 2) in pdf

Instructions For Form G-26

Page 2

(REV. 2016)

STEP-BY-STEP INSTRUCTIONS

contracting when the services or contracting is re-

Step 14 — On line (j), enter the allowable sales

ceived by the importer or purchaser.

or use tax paid to another state. Attach to Form G-26

Step 1 — Enter your name, current mailing ad-

a copy of the receipt or voucher indicating the pay-

Tangible personal property, services, and/or con-

dress, and social security number in the spaces pro-

ment of the sales or use tax paid to the other state.

tracting are not subject to the use tax if either the

vided at the top of Form G-26.

GET or use tax has been previously paid on the tan-

A credit against the Hawaii use tax may be claimed

Step 2 — Enter the (two-digit) month and the

gible personal property, services, and/or contracting.

for the amount of sales or use taxes imposed by an-

(two-digit) year (e.g., Month of January 2017 =

other state (or any subdivision thereof) and paid by

Step 6 — In column (b), if you have allowable

01/17) that the tangible personal property, services,

the taxpayer on tangible personal property, services,

exemptions or deductions, enter the total amount

and/or contracting was imported into the State in the

and/or contracting before it is imported into Hawaii.

here and explain each exemption and deduction. If

space provided at the top of Form G-26.

(Section 238-3(i).) The credit shall not include any

you do not have any exemptions or deductions, enter

Step 3 — If you imported a motor vehicle into Ha-

other taxes paid to another state, such as taxes on

“0”. See the Schedule of Use Tax Exemptions and

waii, enter the motor vehicle’s identification number

manufacturing, extraction, and the like, as well as li-

Deductions below for more information.

in the space provided at the top of Form G-26. If you

cense fees, or transfer taxes. The amount of credit

If you include the HRS section number of the exemp-

did not import a motor vehicle, leave this space blank

shall not exceed the amount of use tax imposed by

tions/deductions that you are claiming in columns (b)

and go to step 4.

Hawaii on such tangible personal property, services,

and (f), it will speed the processing of your return,

and/or contracting.

Step 4 — Check the appropriate box for the

and minimize the chances of us misunderstanding

county in which you imported the tangible personal

Step 15 — If you are filing an amended Form

what you are claiming.

property, services, and/or contracting.

G-26, enter on line (k) the amount of payment made

Step 7 — In column (c), subtract column (b) from

with the original Form G-26.

Oahu: Oahu Taxation District, also known

column (a) and enter the result here.

as the City and County of Honolulu or

Step 16 — If you are filing an amended Form

Step 8 — In column (d), multiply column (c) by

the island of Oahu.

G-26, if line (i) is less than the sum of lines (j) and

the tax rate of .04 and enter the result, including the

(k), enter the result here, otherwise go to step 17.

Maui:

Maui Taxation District also known as

cents, here.

the County of Maui or the islands of

Step 17 — On line (m), subtract line (j) and (k)

Step 9 — In column (e), enter the landed value of

Maui, Lanai and Molokai.

from line (i) and enter the result here.

the tangible personal property, services, and/or con-

Hawaii: Hawaii Taxation District, also known

Step 18 — On line (n), if you file a tax return af-

tracting that was imported into Oahu.

as the County of Hawaii or the island

ter the due date and there is tax due on the return,

Step 10 — In column (f), if you have allowable

of Hawaii.

then you must compute penalty and interest charges.

exemptions or deductions, enter the total amount

After computing the amounts, enter the results to the

Kauai: Kauai Taxation District, also known

here and explain each exemption and deduction. If

right of “PENALTY $” and “INTEREST $” and enter

as the County of Kauai or the island

you do not have any exemptions or deductions, enter

the total of the two amounts on line (n).

of Kauai including Niihau.

“0”. See the Schedule of Use Tax Exemptions and

If you need help computing the penalty and interest,

Step 5 — In column (a), enter the landed value

Deductions below for more information.

please call a customer service representative at 808-

of the tangible personal property and the value of the

If you include the HRS section number of the exemp-

587-4242 or toll-free 1-800-222-3229; or leave these

services and/or contracting that was imported into

tions/deductions that you are claiming in columns (b)

lines blank, and the Department will compute the

the State.

and (f), it will speed the processing of your return,

charges for you and send you a bill.

and minimize the chances of us misunderstanding

The landed value of imported tangible personal

Step 19 — On line (o), add line (m) and line (n),

what you are claiming.

property is the fair and reasonable cash value of the

and enter the result here.

property when it arrives in Hawaii. It generally in-

Step 11 — In column (g), subtract column (f)

Attach your check or money order for this amount

cludes the purchase or invoice price, shipping and

from column (e) and enter the result here.

payable to “Hawaii State Tax Collector” in U.S. dollars

handling fees, insurance costs, customs duty, and

Step 12 — In column (h), multiply column (g) by

drawn on any U.S. bank. Write “Use Tax”, the month

other related costs. It does not include sales tax paid

the tax rate of .005 and enter the result, including the

ending (MM/YY), and a daytime phone number on

in another state.

cents, here.

your check or money order. DO NOT SEND CASH.

If you imported a motor vehicle, use the worksheet

Step 13 — On line (i), add column (d) and col-

on page 2 of Form G-26 to compute its landed value.

Step 20 — Sign your name and write your title,

umn (h), and enter the result here.

the date, and a daytime contact phone number in the

The value of imported services or contracting is the

spaces provided on Form G-26.

fair and reasonable cash value of the services or

SCHEDULE OF USE TAX EXEMPTIONS AND DEDUCTIONS

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

Diplomats and Consular Officials: The use of

Unless the following instructions tell you not to

(2)

Apportion the gross value of services or con-

report the exempt or deducted amounts, you must

property, services, or contracting imported by foreign

tracting sold to customers within the State by

report and explain the exemptions and deductions

diplomats and consular officials holding cards issued

persons engaged in business both within and

you are claiming on Form G-26. For circumstances

by the U.S. Department of State granting them an

without the State to determine the value of

under which an exemption or a deduction is permit-

exemption from state taxes are exempt. Report and

that portion of the services or contracting that

ted or allowed, refer to the following sections:

explain these amounts. (Section 238-1.) The tax

is subject to the general excise tax for the pur-

exemption, however, is not applicable to taxes im-

poses of section 237-21.

Casual Purchases: A sale of tangible personal

posed on telecommunication services, other utilities,

The Director will use the authority to exempt, ex-

property by someone not in the business of selling

or gasoline purchases. For more information, see

clude, or apportion the value of imported property,

the property is called a casual sale. A casual sale

Department of Taxation Announcement No. 2000-07.

services, or contracting when an exemption, exclu-

means an occasional, isolated, irregular, infrequent,

sion, or apportionment of gross receipts would be al-

or incidental sale or transaction involving tangible

Director of Taxation’s Authority to Exempt,

lowed under the General Excise Tax Law in the case

Exclude or Apportion the Use Tax: Imports of

personal property that is not ordinarily sold in the

of a similar local transaction. (Section 238-3(a).)

usual course of a trade or business. Because gross

property, services, or contracting to the extent that

income derived from a casual sale is excluded from

the general excise tax would not have applied to a

Drugs and Prosthetic Devices for Personal

gross income subject to the general excise tax, the

similarly-situated taxpayer engaged in a local trans-

Use: If you are an individual who bought drugs or

landed value of tangible personal property acquired

action. The Director of Taxation (Director) has the

prosthetic devices from a hospital, infirmary, medical

in a casual sale also is not subject to the use tax. For

authority to:

clinic, health care facility, pharmacy, or a practitioner

example, if you purchase a used car from an indi-

licensed to administer the drug to an individual, the

(1)

Exempt or exclude from the use tax, property,

vidual selling his or her personal car and import that

landed value of the drugs or prosthetic devices is ex-

services, or contracting, or the use of property,

car into Hawaii, report the landed value of the car, but

empt from use tax. Do not report these amounts.

services, or contracting exempted from the

claim this exemption. (Section 238-1.)

(Section 238-1.)

general excise tax; or

Instructions For Form G-26 Page 2

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