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HOW TO COMPLETE YOUR PERIODIC

FORM RV-2

INSTRUCTIONS

RENTAL MOTOR VEHICLE AND TOUR VEHICLE

(REV. 2003)

SURCHARGE TAX RETURN (FORM RV-2)

INTRODUCTION

The rental motor vehicle and tour vehicle surcharge tax (RV tax) contains two separate taxes with different tax rates. The

rental motor vehicle surcharge tax is levied at the rate of $3.00 per day or portion of a day on the lessor of any rental

motor vehicle. The tour vehicle surcharge tax is imposed on tour vehicle operators for use of a vehicle on a monthly

basis, or a portion of a month at the following rates:

$65 - Over 25 passenger tour vehicle; and

$15 - 8 to 25 passenger tour vehicle.

RV tax returns (Form RV-2) are filed monthly, quarterly, or semiannual basis depending on the amount of a person’s tax

liability. An annual return and reconciliation (Form RV-3) summarizing activity for the past year also must be filed on or

before the twentieth day of the fourth month following the close of the taxable year.

Taxpayers whose liability for the RV tax exceeds $100,000 per year are required to pay the tax by Electronic Funds

Transfer (EFT).

These instructions will assist you in filling out your periodic RV tax returns (Form RV-2) correctly.

To properly enter the necessary information into our computer system, the tax returns must be filled in completely and

accurately.

If a payment is being made with Form RV-2, make your check or money order payable to “Hawaii State Tax Collector.”

Write “RV”, the filing period, and your R.V. registration number on the check. Also complete the appropriate tax payment

voucher (if you are using a preprinted form from your rental motor vehicle and tour vehicle surcharge tax return booklet,

complete Form VP-1R for the appropriate filing period (CAUTION: do not submit a photocopy of Form VP-1R); if you are

not using a preprinted form, complete Form VP-1). Attach your check or money order and the appropriate tax payment

voucher where indicated on the front of Form RV-2.

IMPORTANT!!!

Write “RV”, the filing period, and your RV identification number on your check so that it may be properly credited to your

account. If you do not have any activity, and the result is no tax liability, enter “0” on Line 8. This periodic return

must be filed.

If you have questions, please contact your district tax office. The street addresses and telephone numbers are listed

below.

OAHU DISTRICT OFFICE

MAUI DISTRICT OFFICE

First Taxation District

Second Taxation District

830 Punchbowl Street

State Office Building

Honolulu, HI 96813-5094

54 S. High Street, #208

Wailuku, HI 96793-2198

808-587-4242

Toll Free 1-800-222-3229

HAWAII DISTRICT OFFICE

KAUAI DISTRICT OFFICE

Third Taxation District

Fourth Taxation District

State Office Building

75 Aupuni Street, #101

3060 Eiwa Street, #105

Hilo, HI 96720-4245

Lihue, HI 96766-1889

Toll Free 1-800-222-3229

Instructions For Form Rv-2 - Periodic Rental Motor Vehicle And Tour Vehicle Surcharge Tax Return - 2003

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