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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



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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






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