Form N-310 - Multistate Tax Compact Short Form Return

ADVERTISEMENT

FORM
DO NOT WRITE OR STAPLE IN THIS SPACE
N-310
(REV. 2002)
AMD
UNP
008
PNT INT
________
STATE OF HAWAII –– DEPARTMENT OF TAXATION
ENTER TAX YEAR
MULTISTATE TAX COMPACT SHORT FORM RETURN
CALENDAR YEAR
or other taxable year beginning
,
and ending
,
Name
Social Security* or
Federal Employer I.D. No.
DBA or C/O
Address (number and street)
Hawaii G.E./Use I.D. No.
City or town, State, ZIP Code
GENERAL INFORMATION
Hawaii is a party state to the Multistate Tax Compact. Article III, Section 2 of the compact provides for the optional use of a
short form for filing a return of income by a taxpayer “. . . whose only activities within the taxing jurisdiction consist of sales and
do not include owning or renting real or tangible personal property, and whose dollar volume of gross sales made during the
tax year within the State is not in excess of $100,000 . . . .” Such a taxpayer may elect to report and pay any tax due on the
basis of a percentage of such volume. Act 10, SLH 1974, provides that such a taxpayer may elect to report and pay a tax of
% on gross sales in or into Hawaii. The term “sales” includes sales of goods and services.
1
2
*If you are an alien and were issued an individual taxpayer identification number (ITIN) by the Internal Revenue Service, enter your ITIN.
Please indicate in the block below the type of return you would otherwise be required to file in tax year _________ if you did not
elect the option provided in Article III, Section 2 of the Multistate Tax Compact, Chapter 255, Hawaii Revised Statutes (HRS).
£
£
Individual, Form N-11
Partnership, Form N-20 (See instructions on back.)
£
£
£
Type of return:
Individual, Form N-12
Corporation, Form N-30
Other, Form ________________
£
£
Individual, Form N-15
Fiduciary, Form N-40
COMPUTATION OF TAX
1.
Gross sales of goods and services in or into Hawaii ...................................................................................
$
2.
Tax rate........................................................................................................................................................
.005
3.
Tax due (Multiply line 1 by line 2) ................................................................................................................
$
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or
statements) has been examined by me, and to the best of my knowledge and belief is a true, correct, and complete return,
made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.
Signature of Person Preparing Return
Signature of (President or other Principal Officer)
Date
(If this is a joint return, BOTH HUSBAND AND
WIFE MUST SIGN)
(Partner or Member)
(Fiduciary or Officer Representing Fiduciary)
(Name of Firm or Employer, if any)
Mail or deliver return and remittance to: HAWAII STATE TAX COLLECTOR,
P. O. Box 3559, Honolulu, Hawaii 96811-3559
FORM N-310

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go