Enlarge image | Clear Form FORM G-26 STATE OF HAWAII—DEPARTMENT OF TAXATION THIS SPACE FOR DATE RECEIVED STAMP (REV. 2019) USE TAX RETURN 10 Imports for Consumption Place an X in this box ONLY if this is an AMENDED return CAUTION: DO NOT use this form if you file Form G-45. UO Name Social Security Number Address (Number and Street) Month Ending (MM-YY) City, State, and Postal/ZIP Code Vehicle Identification Number (If you imported a vehicle) • PRINT OR TYPE • Which taxation district did you import the property, services, and/or contracting into? Oahu Maui Hawaii Kauai IMPORTS (a) LANDED VALUE (b) EXEMPTIONS/DEDUCTIONS (c) TAXABLE AMOUNT RATE (d) TAX FROM IN HAWAII (Explain below) (Column (a) minus column (b)) (Column (c) X .04) OUT-OF-STATE 16 .00 .00 .00 .04 (e) LANDED VALUE SUBJECT (f) EXEMPTIONS/DEDUCTIONS (g) TAXABLE AMOUNT (i) TAX COUNTY TO COUNTY SURCHARGE OF (Explain below) (Column (e) minus column (f)) (h) RATE (Column (g) X CS rate) SURCHARGE IMPORTS FROM OUT-OF-STATE Part IV .00 .00 .00 .005 (j) TOTAL TAXES (Add columns (d) and (i)) .......................................................................................... (j) (k) LESS ALLOWABLE SALES OR USE TAX PAID TO ANOTHER STATE (ATTACH RECEIPT) .......... (k) (l) LESS PAYMENTS MADE (For Amended Return ONLY).................................................................... (l) (m) CREDIT TO BE REFUNDED (Lines (k) and (l) minus line (j)) (For Amended Return ONLY) ............ (m) (n) TOTAL TAXES DUE (Line (j) minus line (k) and (l)) (Additional Tax Due for Amended Return) ......... (n) PENALTY $ (o) FOR LATE FILING ONLY INTEREST $ (o) (p) TOTAL AMOUNT DUE AND PAYABLE (Add lines (n) and (o)) — Submit Form G-26 with your check or money order pay- able to “HAWAII STATE TAX COLLECTOR” in U.S. dollars to HAWAII DEPARTMENT OF TAXATION, P.O. BOX 1425, HONOLULU, HI 96806-1425. Write “Use Tax” and the month ending (MM-YY) on your check or money order or file and (p) pay electronically at hitax.hawaii.gov ........................................................................................................... COLUMN (b) EXEMPTIONS/DEDUCTIONS — Explain any exemptions/deductions claimed in column (b) AMOUNT in the spaces below. (Attach a separate schedule if more space is needed.) .00 SUBTOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED IN COLUMN (b) .00 COLUMN (f) EXEMPTIONS/DEDUCTIONS — Explain any exemptions/deductions claimed in column (f) AMOUNT in the spaces below. (Attach a separate schedule if more space is needed.) .00 SUBTOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED IN COLUMN (f) .00 TOTAL EXEMPTIONS/DEDUCTIONS CLAIMED IN COLUMNS (b) AND (f) .00 DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any 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 prepared in accordance with the provisions of the Use Tax Law, and the rules issued thereunder. Signature of Taxpayer or Duly Authorized Agent Date ( ) Print or Type Name Daytime Phone Number FORM G-26 G26_I 2019A 01 VID01 ID NO 01 |
Enlarge image | FORM G-26 PAGE 2 (REV. 2019) 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 worksheet to calculate the landed value of a motor vehicle. Line 10 — To determine the depreciation allowance, multiply line 9 by the 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 government, and the cost of any repairs or replacement parts added to the Calculation of a Depreciation Allowance motor vehicle to maintain or increase its value during the taxpayer’s use of When a taxpayer has used the motor vehicle prior to bringing it into Hawaii, the motor vehicle prior to shipping the motor vehicle into Hawaii. Do not the taxpayer may further reduce the landed value of the motor vehicle for include maintenance costs (e.g., oil changes). the purpose of calculating the use tax by applying a depreciation allowance Line 2 — Enter the amount of freight charges incurred to ship the motor for normal use of the motor vehicle by the taxpayer outside Hawaii. The vehicle into Hawaii. amount of depreciation allowed depends upon the mileage and condition of the motor vehicle. No depreciation is allowed for a motor vehicle brought Line 3 — Enter the amount of insurance charges incurred to ship the motor into Hawaii within 90 days of its date of purchase. The 90-day period shall vehicle into Hawaii. not include any shipping time or any time during which a motor vehicle was Line 4 — Enter customs duty and any other charges incident to landing placed in storage prior to its import into Hawaii. the motor vehicle in Hawaii. Attach an itemized schedule of the amounts For purposes of depreciation, the calculation of the landed value of a motor listed on line 4. vehicle used prior to its importation into Hawaii also may include the cost Line 5 — Add lines 1 through 4 and enter the total on line 5. of any repairs or replacement parts added to the vehicle to maintain or Line 6 — Enter any charges paid for license plates outside Hawaii and retail increase its value during the taxpayer’s use of the motor vehicle prior to sales tax paid to another state or local government. shipping the motor vehicle to Hawaii. The Department may require an explanation and supporting information for any reduction of the landed Line 7 — Enter the result of line 5 minus line 6. value of a motor vehicle for depreciation. Line 11 — Enter the result of line 9 minus line 10 on line 11 of the worksheet 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 |