Instructions For Form G-26 - Use Tax Return (Page 2 of 3) in pdf

INSTRUCTIONS

PAGE 2

FORM G-26

(2010)

instructions for Penalties and Interest

1. Print amounts only on those lines

island of Hawaii, check “Hawaii.” For

below.

that are applicable.

imports into the County of Kauai which

includes the islands of Kauai and Nii-

Penalties and Interest

2. Use only a black or dark blue ink

hau, check “Kauai”.

pen. Do not use red ink, pencil, or

Late Filing of Return — The penalty

Column (a)

felt tip pens.

for failure to file a return on time is as-

Step 5 — Enter the landed value of

sessed on the tax due at a rate of 5%

3. Do NOT print outside the boxes.

the tangible personal property and the

per month, or part of a month, up to a

4. Do NOT print over the zeros used

value of the services and/or contracting

maximum of 25%.

to designate cents. The fields

that was imported into the State.

Failure to Pay Tax After Filing Timely

with the zeros are required to be

The landed value of imported tangible

Return — The penalty for failure to pay

rounded to the nearest dollar.

personal property is the fair and rea-

the tax after filing a timely return is 20%

5. Photocopying of this form could

sonable cash value of the property

of the tax unpaid within 60 days of the

cause delays in processing your

when it arrives in Hawaii. It generally

prescribed due date. The 60-day peri-

returns.

includes the purchase or invoice price,

od is calculated beginning with the pre-

Rounding to Whole Dollars in

shipping and handling fees, insurance

scribed due date even if the prescribed

Columns a, b, c, e, f, and g

costs, customs duty, and other related

due date falls on a Saturday, Sunday, or

costs. It does not include sales tax paid

legal holiday.

The Department of Taxation is requir-

in another state. (NOTE: If you import-

ing taxpayers to round off cents to the

Interest — Interest at the rate of 2/3 of

ed a motor vehicle, use the worksheet

nearest whole dollar for all dollar en-

1% per month, or part of a month, shall

on page 2 of Form G-26 to compute its

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

be assessed on unpaid taxes and pen-

landed value.)

so, drop amounts under 50 cents and

alties beginning with the first calendar

increase amounts from 50 to 99 cents

The value of imported services or con-

day after the date prescribed for pay-

tracting is the fair and reasonable cash

to the next dollar. For example: $1.49

ment, whether or not that first calendar

becomes $1 and $2.50 becomes $3. If

value of the services or contracting

day falls on Saturday, Sunday, or legal

you have to add two or more amounts

when the services or contracting is re-

holiday.

to figure the amount to enter in the col-

ceived by the importer or purchaser.

Please check your return carefully. Ad-

umn, include the cents when adding

Tangible personal property, services,

ditional penalties may be assessed if

and round off only the total. CAUTION:

and/or contracting are not subject to the

you make an underpayment of tax due

DO NOT enter the cents in columns a,

use tax if either GET or use tax has been

to negligence, intentional disregard of

b, c, e, f and g.

previously paid on the tangible personal

the Department’s rules, or fraud.

Name, Address, and Social Security

property, services, and/or contracting.

Where to File

Number

Column (b)

File Form G-26 and your use tax pay-

Step 1 — Enter your name, current

Step 6 — If you have allowable ex-

ment with:

mailing address, and social security

emptions or deductions, enter the total

number in the spaces provided at the

Hawaii Department of Taxation

amount in column (b) and explain each

top of Form G-26.

P.O. Box 1425

exemption and deduction that you are

Honolulu, HI 96806-1425

Month Ending (MM/YY)

claiming in the “COLUMN (b) EXEMP-

TIONS/DEDUCTIONS” section of Form

Step 2 — Enter the (two digit) month

Where to Get Forms, Instructions,

G-26. If you do not have any exemptions

and the (two digit) year (e.g., Month of

and Publications

or deductions, enter “0”. Please see the

January 2011 = 01/11) that the tangible

Forms, publications, and other docu-

Schedule of Use Tax Exemptions and

personal property, services, and/or con-

ments, such as copies of Tax Infor-

Deductions at the end of these instruc-

tracting was imported into the State in

mation Releases and Administrative

tions for more information.

the space provided at the top of Form

Rules issued by the Department, are

G-26.

Column (c)

available on the Department’s website

Vehicle Identification Number (VIN)

Step 7 — Subtract column (b) from col-

at or you may

umn (a) and enter the result in column

contact a customer service represen-

Step 3 — If you imported a motor ve-

(c), Taxable Amount.

tative at:

hicle into Hawaii, enter the motor vehi-

cle’s VIN number in the space provided

Column (d)

Voice: 808-587-4242

at the top of Form G-26. If you did not

Step 8 — Multiply column (c) by the tax

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

import a motor vehicle, leave this space

rate of .04 and enter the result, includ-

Telephone for the Hearing Impaired:

blank and move on to step 4.

ing the cents, in column (d), Tax.

808-587-1418

Which taxation district did you im-

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

Column (e)

port the property, services, and/or

Step 9 — Enter the landed value of the

Fax:

808-587-1488

contracting into?

tangible personal property, services,

Step 4 — Check off the box of the

E-mail: Taxpayer.Services@hawaii.gov

and/or contracting that was imported

county into which you imported tan-

SPECIFIC INSTRUCTIONS

into the City & County of Honolulu which

gible personal property, services, and/

includes the island of Oahu.

About this Form

or contracting. For imports into the City

Column (f)

& County of Honolulu which includes

Form G-26 is designed for electronic

the island of Oahu, check “Oahu.” For

Step 10 — If you have allowable ex-

scanning that permits faster process-

imports into the County of Maui which

emptions or deductions, enter the total

ing with fewer errors. In order to avoid

includes the islands of Maui, Lanai, and

amount in column (f) and explain each

unnecessary delays caused by manual

Molokai, check “Maui.” For imports into

exemption and deduction that you are

processing, taxpayers should follow the

the County of Hawaii which includes the

claiming in the “COLUMN (f) EXEMP-

guidelines listed below:

Instructions For Form G-26 - Use Tax Return Page 2

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