Looking for a Hawaii Form Rv-3 Templates? Download it for free!

HOW TO COMPLETE YOUR ANNUAL

DUAL RATE FORM RV-3

INSTRUCTIONS

RENTAL MOTOR VEHICLE AND TOUR VEHICLE

(REV. 2012)

SURCHARGE TAX RETURN (DUAL RATE FORM RV-3)

CHANGES TO NOTE

It may also be used to correct errors on the periodic tax

returns (Form RV-2). If the total number of rental vehicles

Act 104, Session Laws of Hawaii 2011, increased the motor

days, number of months for tour vehicles, taxes due, penalty

vehicle surcharge tax rate to $7.50 per day effective July 1,

and interest are accurately reported and paid in full on your

2011. After June 30, 2012, the rate reverts back to $3 per

periodic returns, no additional tax will be due on the annual

day.

return. Dual Rate Form RV-3 must be filed in addition to

(not in lieu of) the periodic rental motor vehicle and tour

INTRODUCTION

vehicle surcharge tax returns. To correct a previously filed

Dual Rate Form RV-3, file an amended return on Dual Rate

The rental motor vehicle and tour vehicle surcharge tax (RV

Form RV-3. (Note: the Amended Rental Motor Vehicle and

tax) contains two separate taxes with different tax rates.

Tour Vehicle Surcharge Tax Annual Return & Reconciliation,

The rental motor vehicle surcharge tax is levied at the rate

Form RV-6, has been made obsolete.)

of $7.50 per day or a portion of a day for the period of July

1, 2011 to June 30, 2012 and $3 per day or a portion of a

If you had no activity for the entire year, enter “0.00” on

day after June 30, 2012 on the lessor of any rental motor

line 8. Please note that this return must be filed.

vehicle. The tour vehicle surcharge tax is imposed on tour

The annual tax return must be filed on or before the 20th

vehicle operators for use of a vehicle on a monthly basis, or

day of the 4th month following the close of the taxable year.

a portion of a month at the following rates:

For example, if you are a calendar-year taxpayer (i.e., your

•

$65 - Over 25 passenger tour vehicle; and

tax year ends on December 31), then your annual tax return

•

must be filed on or before April 20 of the following year.

$15 - 8 to 25 passenger tour vehicle.

RV tax returns (Form RV-2) are filed monthly, quarterly, or

To properly enter the necessary information into our

semiannual basis depending on the amount of a person’s

computer system, the annual tax return must be filled in

tax liability. An annual return and reconciliation (Dual Rate

completely and accurately.

Form RV-3) summarizing activity for the past year also must

If a payment is being made with Dual Rate Form RV-3, make

be filed. Dual Rate Form RV-3 is due on or before the

your check or money order payable to “Hawaii State Tax

twentieth day of the fourth month following the close of

Collector.” Write “RV”, the filing period, your Hawaii Tax I.D.

the taxable year.

No., and your daytime phone number on the check. Attach

Taxpayers whose liability for the RV tax exceeds $100,000

your check or money order where indicated on the front of

per year are required to pay the tax by Electronic Funds

Dual Rate Form RV-3.

Transfer (EFT).

If you are unable to file the annual return by the due date,

These instructions will assist you in filling out your Annual

you may request an extension to file Dual Rate Form RV-3 by

Rental Motor Vehicle and Tour Vehicle Surcharge Tax Return

filing Form GEW-TA-RV-6, Application for Extension of Time

(Dual Rate Form RV-3) correctly.

to File the GE/Use Tax Annual Return & Reconciliation (Form

G-49), the TA Tax Annual Return & Reconciliation (Form TA-

The RV tax annual return and reconciliation (Dual Rate

2), or the RVST Annual Return & Reconciliation (Form RV-3).

Form RV-3), is used to summarize your rental motor vehicle

For more information, see Form GEW-TA-RV-6.

and tour vehicle surcharge tax activities for the taxable year.

FILLING IN YOUR DUAL RATE FORM RV-3 (ANNUAL RETURN AND RECONCILIATION)

Follow the example presented in italics for a sample of how to fill out the form. The circled numbers on the

sample form correspond to the steps in the instructions.

Example: A taxpayer, BTK Rentals and Tour Vehicles (BTK), with Hawaii Tax I.D. No. W12345678-01, files its annual return

for the taxable year ending December 31, 2012. BTK has twenty rental cars, two tour vehicles (8-25 passengers), and one

tour vehicle (40 passengers) on Oahu. BTK also has ten rental cars on Maui. The twenty cars on Oahu were rented for a

total of 7,100 rental days of which 200 rental days were to lessees whose vehicles were being repaired. Of the 6,900 net rental

days, 4,150 rental days were for the period prior to July 1, 2012, and 2,750 rental days were for the period after June 30,

2012. The ten cars on Maui were rented for a total of 3,240 rental days. Of the 3,240 net rental days, 1950 rental days were

for the period prior to July 1, 2012, and 1,290 rental days were for the period after June 30, 2012. Of the two tour vehicles

(8-25 passengers) on Oahu, one was out of service for two months, otherwise both tour vehicles were in service for at least a

portion of each month, giving BTK a total of 22 “tour vehicle-months.” The tour vehicle (40 passengers) was in service for

all 12 months, for a total of 12 “tour vehicle-months.”

fig. 3.0

Dual Rate Form Rv-3 Instructions - How To Complete Your Annual Rental Motor Vehicle And Tour Vehicle Surcharge Tax Return (Dual Rate Form Rv-3)

Related Articles

Related forms

Related Categories