Form G-26 - Use Tax Return Page 2
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1
2FORM G-26
PAGE 2
(REV. 2010)
USE TAX COMPUTATION WORKSHEET FOR LANDED VALUE OF MOTOR VEHICLES
1. Cost of the motor vehicle. ...............................................................................................
2. Freight charges. .............................................................................................................
3. Insurance costs. ............................................................................................................
4. Customs duty and other costs (See instructions below.) ...............................................
5. Total costs (Add lines 1 through 4.) .....................................................................................................................
6. Cost of out-of-state license plates and retail sales tax paid to another state or local government. ....................
7. Line 5 minus line 6. ............................................................................................................................................
8. Other adjustments (Attach schedule.) .................................................................................................................
9. Landed value before depreciation allowance (Line 7 minus line 8.) ....................................................................
10. Depreciation allowance (Line 9 multiplied by the applicable factor from the depreciation chart below.) .............
11. Landed value of motor vehicle. (Line 9 minus line 10. Enter here and in column (a) on the
front of this form.) ...............................................................................................................................................
Use Tax Computation Worksheet Instructions
Chapter 238, Hawaii Revised Statutes (HRS) imposes the use tax on the
—
Line 8
Enter any trade-in allowance received for the old motor vehicle;
landed value of a motor vehicle purchased outside of Hawaii and imported
and other adjustments. Attach an itemized schedule of the amounts listed
into Hawaii for use in Hawaii. The landed value of the motor vehicle is
on line 8.
calculated by adding the cost of the motor vehicle and the charges that
Line 9 — Enter the result of line 7 minus line 8.
were incurred to import the motor vehicle into Hawaii. Use the above
Line 10 — To determine the depreciation allowance, multiply line 9 by the
worksheet to calculate the landed value of a motor vehicle.
applicable factor from the Use Tax Depreciation Chart below and enter the
—
Line 1
Enter the cost of the motor vehicle. This includes the invoice
amount.
price paid by the purchaser, retail sales tax paid to another state or local
Calculation of a Depreciation Allowance
government, and the cost of any repairs or replacement parts added to the
When a taxpayer has used the motor vehicle prior to bringing it into Hawaii,
motor vehicle to maintain or increase its value during the taxpayer’s use of
the taxpayer may further reduce the landed value of the motor vehicle for
the motor vehicle prior to shipping the motor vehicle into Hawaii. Do not
the purpose of calculating the use tax by applying a depreciation allowance
include maintenance costs (e.g., oil changes).
for normal use of the motor vehicle by the taxpayer outside Hawaii. The
—
Line 2
Enter the amount of freight charges incurred to ship the motor
amount of depreciation allowed depends upon the mileage and condition
of the motor vehicle. No depreciation is allowed for a motor vehicle brought
vehicle into Hawaii.
into Hawaii within 90 days of its date of purchase. The 90-day period shall
—
Line 3
Enter the amount of insurance charges incurred to ship the
not include any shipping time or any time during which a motor vehicle was
motor vehicle into Hawaii.
placed in storage prior to its import into Hawaii.
—
For purposes of depreciation, the calculation of the landed value of a
Line 4
Enter customs duty and any other charges incident to landing
motor vehicle used prior to its importation into Hawaii also may include the
the motor vehicle in Hawaii. Attach an itemized schedule of the amounts
listed on line 4.
cost of any repairs or replacement parts added to the vehicle to maintain
or increase its value during the taxpayer’s use of the motor vehicle prior
—
Line 5
Add lines 1 through 4 and enter the total on line 5.
to shipping the motor vehicle to Hawaii. The Department may require an
explanation and supporting information for any reduction of the landed
—
Line 6
Enter any charges paid for license plates outside Hawaii and
value of a motor vehicle for depreciation.
retail sales tax paid to another state or local government.
Line 11 — Enter the result of line 9 minus line 10 on line 11 of the worksheet
—
Line 7
Enter the result of line 5 minus line 6.
and in column (a) on the front of Form G-26.
USE TAX DEPRECIATION CHART
Months
Factor
Months
Factor
Months
Factor
Months
Factor
Used
Used
Used
Used
1 .............................. .0000
16.............................. .2672
31.............................. .5177
46.............................. .7682
2 .............................. .0000
17.............................. .2839
32.............................. .5344
47.............................. .7849
3 .............................. .0000
18.............................. .3006
33.............................. .5511
48.............................. .8000
4 .............................. .0668
19.............................. .3173
34.............................. .5678
49.............................. .8183
5 .............................. .0835
20.............................. .3340
35.............................. .5845
50.............................. .8350
6 .............................. .1002
21.............................. .3507
36.............................. .6000
51.............................. .8517
7 .............................. .1169
22.............................. .3674
37.............................. .6179
52.............................. .8684
8 .............................. .1336
23.............................. .3841
38.............................. .6346
53.............................. .8851
9 .............................. .1503
24.............................. .4000
39.............................. .6513
54.............................. .9018
10.............................. .1670
25.............................. .4175
40.............................. .6680
55.............................. .9185
11.............................. .1837
26.............................. .4342
41.............................. .6847
56.............................. .9352
12.............................. .2000
27.............................. .4509
42.............................. .7014
57.............................. .9519
13.............................. .2172
28.............................. .4676
43.............................. .7181
58.............................. .9686
14.............................. .2338
29.............................. .4843
44.............................. .7348
59.............................. .9853
15.............................. .2505
30.............................. .5010
45.............................. .7515
60.............................. 1.0000
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