Clear Form
                                                                                                                             
          FORM                                            STATE OF HAWAII — DEPARTMENT OF TAXATION                          THIS SPACE FOR DATE RECEIVED STAMP
  M-20A                                                 MONTHLY RETURN OF LIQUID FUEL TAX (STATE AND COUNTY) 
   (REV. 2020)                                            AND ENVIRONMENTAL RESPONSE, ENERGY,  
                                                                        AND FOOD SECURITY TAX 
                                                                        For Sales AFTER June 30, 2020
                                                                         TO BE FILED BY DISTRIBUTOR
                                                                        IF APPLICABLE, CHECK BOX:
                                                          Initial Return   Final Return    Amended Return
                                  Name of Distributor                                                                 Federal Employer I.D. No or Social Security No.
                                   
                                  DBA or C/O                                                                          Hawaii Tax I.D. No.  (LD-###-###-####-##)
                                                                                                                            LD –
                                                                                                                      Month Ending (MM-YY)
                 • PRINT OR TYPE •

NOTE: This return with payment must be submitted to the Department of Taxation on or before the 20th day of the month following the close of the filing period.

                                    PART I — COMPUTATION OF FUEL TAX AND ENVIRONMENTAL RESPONSE, ENERGY, AND FOOD SECURITY TAX
                                                                           (a)              (b)             (c)                           (d)                    (e) Add cols. a to d 
                                   LIQUID FUEL CLASSIFICATION           CITY & COUNTY COUNTY OF MAUI        COUNTY OF               COUNTY OF                        TOTAL OF ALL 
                                                                        OF HONOLULU   (Use Part II Summary) HAWAII                  KAUAI                            COUNTIES
On Highway Diesel Oil and Liquid Fuel
1.    Diesel - On Hwy.                                            Gals.                                                                                        1
2.    Gasoline & Other Liquid Fuel      Gals.                                                                                                                  2
3.    Total (Add lines 1 and 2)            Gals.                                                                                                               3
4.                      Tax Rate                                           32.5¢            40¢e            39¢d                          33¢
5.    Total Tax for On Highway Diesel Oil and Liquid Fuel                                                                                                      5
On Highway Alternative Fuel
6.    Biodiesel - On Hwy.                                         Gals.                                                                                        6
7.                                           Tax Rate                      12.3¢            4¢              4¢d                           4¢
8.    Total Tax for On Highway Biodiesel                                                                                                                       8
9.    Compressed Natural Gas (CNG) - On Hwy.   Gals.                                                                                                           9
10.                                          Tax Rate                      12.2¢c           15.9¢c,e        15.4¢c,d                12.4¢c
11.  Total Tax for On Highway CNG                                                                                                                              11
12.  Ethanol - On Hwy.                                            Gals.                                                                                        12
13.                  Tax Rate                                              4.8¢             13.9¢e          5.7¢d                         4.9¢
14.  Total Tax for On Highway Ethanol                                                                                                                          14
15.  Liquefied Natural Gas (LNG) - On Hwy.       Gals.                                                                                                         15
16.                                          Tax Rate                      12.2¢b           15.9¢b,e        15.4¢b,d                12.4¢b
17.  Total Tax for On Highway LNG                                                                                                                              17
18.  LPG - On Hwy.                            Gals.                                                                                                            18
19.                                          Tax Rate                      10.6¢            16.7¢e          12.8¢d                  10.8¢
20.  Total Tax for On Highway LPG                                                                                                                              20
21.  Methanol - On Hwy.                                           Gals.                                                                                        21
22.                                          Tax Rate                      3.7¢             13.4¢e          4.4¢d                         3.8¢
23.  Total Tax for On Highway Methanol                                                                                                                         23
24.  Other Alternative Fuel (See Instr.)   Gals.                                                                                                               24
25.  Tax Rate (See Instructions)
26.  Total Tax for other On Highway Alternative Fuel                                                                                                           26
                                                                                      Continue on page 2

                                                                                      DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this is a true, correct, and complete return, prepared in accordance with the provisions of chapter 243, 
HRS, the Fuel Tax Law, and chapter 18-243, HAR.
 
                                                                                                                                              (   ) 
Signature                                                                Type or Print Name and Title            Date                         Daytime Phone Number

                                                                                                                                                                     FORM M-20A 
                                                                                                                                                                     (REV. 2020)
M20A_I 2020A 01 VID01                                                                 ID NO 01

FORM M-20A (REV. 2020)                                                                                                                                              PAGE 2
Name                                                                Hawaii Tax ID Number  (LD-###-###-####-##)            Month Ending (MM-YY)
                                                                    LD –

                         PART I — COMPUTATION OF FUEL TAX AND ENVIRONMENTAL 
                                          RESPONSE, ENERGY, AND FOOD SECURITY TAX

                                                      (a)           (b)                   (c)                             (d)                                      (e) Add cols. a to d 
     LIQUID FUEL CLASSIFICATION                       CITY & COUNTY COUNTY OF MAUI        COUNTY OF                COUNTY OF                                        TOTAL OF ALL 
                                                      OF HONOLULU   (Use Part II Summary) HAWAII                   KAUAI                                            COUNTIES
Off Highway Liquid Fuel
27.  Aviation                           Gals.                                                                                                                    27
28.   Diesel - Off Hwy.                 Gals.                                                                                                                    28
29.  Total (Add lines 27 and 28)        Gals.                                                                                                                    29
30.           Tax Rate                                1¢            1¢                    1¢                              1¢
31. Total Tax for Off Highway Aviation and Diesel Oil                                                                                                            31
32.  Naphtha - Power-Generating Facility  Gals.                                                                                                                  32
33.           Tax Rate                                2¢            2¢                    2¢                              2¢
34.  Total Tax for Off Highway Naphtha                                                                                                                           34
Liquid Fuel for Small Boats (See Instructions.)
35.  Diesel                             Gals.                                                                                                                    35
36.           Tax Rate                                1¢            1¢                    1¢                              1¢
37.  Total Tax for Diesel Oil                                                                                                                                    37
38.  Gasoline                           Gals.                                                                                                                    38
39.           Tax Rate                                32.5¢         40¢e                  39¢d                            33¢
40.  Total Tax for Gasoline                                                                                                                                      40
41.  Grand Total Gallons - Add lines 3, 6, 9, 
                                                                                                                                                                 41
       12, 15, 18, 21, 24, 29, 32, 35, and 38
42.  Total Fuel Tax - Add lines 5, 8, 11, 14,                                                                                                                    42
       17, 20, 23, 26, 31, 34, 37, and 40
ENVIRONMENTAL RESPONSE, ENERGY, AND FOOD SECURITY TAX 
43a. Petroleum Productsa                                                                                       43a
43b.               Tax Rate                                                                                    43b $1.05
43c. Total Environmental Response, Energy, and Food Security Tax on Petroleum Products    Multiply line 43a by 43b ...............                               43
44a. Fossil Fuel Productsb                                                                                     44a
44b.          Tax Rate                                                                                         44b $0.19
44c. Total Environmental Response, Energy, and Food Security Tax on Fossil Fuel Products    Multiply line 44a by 44b ..............                              44
45.  Total Environmental Response, Energy, and Food Security Tax — Add lines 43 and 44 ...........................................................               45
46. TOTAL TAXES DUE —  Add line 42, column (e) and line 45 ..................................................................................................... 46
47.  AMENDED RETURN ONLY – Amount paid on original return.  (See Instructions) ....................................................................              47
48.  AMENDED RETURN ONLY – Balance due (refund) with amended return.  (See Instructions)                                                                         48
                                                      Complete Parts II, III, and IV on pages 3 and 4
a Does not include aviation fuel. 
b Effective July 1, 2015, LNG calculation is based on the energy content of 128,714 BTU. 
c Effective July 1, 2015, CNG calculation is based on the energy content of 128,621 BTU. 
d Effective July 1, 2019, Hawaii County Resolution No. 212-17 (Draft 2), increases the tax on diesel oil and liquid fuel. 
e Effective July 1, 2020, Maui County Resolution No. 20-82 increases the tax on diesel oil and liquid fuel.

                                                                                                                                                                    FORM M-20A 
                                                                                                                                                                    (REV. 2020)
M20A_I 2020A 02 VID01                                               ID NO 01

FORM M-20A (REV. 2020)                                                                                                                 PAGE 3
Name                                                         Hawaii Tax ID Number  (LD-###-###-####-##)           Month Ending (MM-YY)
                                                             LD –

                       PART II — SUMMARY OF GALLONS TAXABLE IN THE COUNTY OF MAUI

                                               (a)               (b)                                    (c)       (d) Add cols. a to c 
     LIQUID FUEL CLASSIFICATION                ISLAND OF     ISLAND OF                           ISLAND OF        TOTAL FOR 
                                               MAUI          LANAI                               MOLOKAI          COUNTY OF MAUI
On Highway Diesel Oil and Liquid Fuel
 Diesel - On Hwy.                      Gals.
 Gasoline & Other Liquid Fuel          Gals.
On Highway Alternative Fuel
 Biodiesel - On Hwy.                   Gals.
 Compressed Natural Gas - On Hwy.  Gals.
 Ethanol - On Hwy.                     Gals.
 Liquefied Natural Gas - On Hwy.       Gals.
 LPG - On Hwy.                         Gals.
 Methanol - On Hwy.                    Gals.
 Other Alternative  
       Fuel - On Hwy.                  Gals.
Off Highway Liquid Fuel
 Aviation                              Gals.
 Diesel - Off Hwy.                     Gals.
 Naphtha - Power-Generating Facility  Gals.
Liquid Fuel for Small Boats
 Diesel                                Gals.
 Gasoline                              Gals.
Note: Gallons taxable in the County of Maui, column (d), should be entered in Part I, column (b).

                                       PART III — SUMMARY OF EXEMPT SALES IN GALLONS
                                               (a)           (b)                                 (c)              (d)       (e) Add cols. a to d 
                   Gallons                     CITY & COUNTY COUNTY OF MAUI COUNTY OF                       COUNTY OF KAUAI TOTAL OF ALL 
                                               OF HONOLULU                  HAWAII                                                     COUNTIES
Liquid fuel sold for official Federal  
       Government use:
    1. Used on military bases:
    a. Diesel
    b. Gasoline
    c. Alternative Fuels
    2. Not used on military bases:
    a. Diesel
    b. Gasoline
    c. Alternative Fuels
Sales in the foreign trade zone
Sales of bonded aviation fuel to air carriers  
coming from or going to foreign ports
Sales to another licensed distributor
Liquid fuel sold for use in Kalawao County
Liquid fuel sold to an intra-county ferry 
operating solely within the county of Maui*
Other exempt sales of liquid fuel: 

Total Gallons
Note: Total Gallons, column (e) should be equal to the amount of exempt sales entered on the schedules in Part IV.
* Applies to taxable years beginning after December 31, 2007.

                                                                                                                                       FORM M-20A 
                                                                                                                                       (REV. 2020)
M20A_I 2020A 03 VID01                                        ID NO 01

FORM M-20A (REV. 2020)                                                                                                            PAGE 4
Name                                                          Hawaii Tax ID Number  (LD-###-###-####-##) Month Ending (MM-YY)
                                                              LD –

                                                PART IV  —SUMMARY OF SALES IN GALLONS

                                                (a)           (b)                         (c)            (d)                      (e) Add cols. a to d 
 On Highway Diesel Oil and Liquid Fuel          CITY & COUNTY COUNTY OF MAUI              COUNTY OF      COUNTY OF KAUAI          TOTAL OF ALL 
                   (Gallons)                    OF HONOLULU                               HAWAII                                  COUNTIES
1. Total sales
2. Exempt sales
3. Deduction for retail sales from Form M-2
4. Add lines 2 and 3
5. Taxable sales (Line 1 minus line 4)
Note: Taxable sales (line 5) should be the same amount entered in Part I, line 3.

                                                (a)           (b)                         (c)            (d)                      (e) Add cols. a to d 
     On Highway - Alternative Fuel 
                                                CITY & COUNTY COUNTY OF MAUI              COUNTY OF      COUNTY OF KAUAI          TOTAL OF ALL 
                   (Gallons)                    OF HONOLULU                               HAWAII                                  COUNTIES
1. Total sales
2. Exempt sales
3. Deduction for retail sales from Form M-2
4. Add lines 2 and 3
5. Taxable sales (Line 1 minus line 4)
Note: Taxable sales (line 5) should be the same as the total of the amounts entered in Part I, lines 6, 9, 12, 15, 18, 21, and 24.
                                                (a)           (b)                         (c)            (d)                      (e) Add cols. a to d 
 Off Highway Aviation, Diesel Oil, and Naphtha  
                                                CITY & COUNTY COUNTY OF MAUI              COUNTY OF      COUNTY OF KAUAI          TOTAL OF ALL 
                   (Gallons)                    OF HONOLULU                               HAWAII                                  COUNTIES
1. Total sales
2. Exempt sales
3. Deduction for retail sales from Form M-2
4. Add lines 2 and 3
5. Taxable sales (Line 1 minus line 4)
Note: Taxable sales (line 5) should be the same amount entered in Part I, lines 29 and 32.

                                                (a)           (b)                         (c)            (d)                      (e) Add cols. a to d 
     Small Boats - Diesel Oil 
                                                CITY & COUNTY COUNTY OF MAUI              COUNTY OF      COUNTY OF KAUAI          TOTAL OF ALL 
                   (Gallons)                    OF HONOLULU                               HAWAII                                  COUNTIES
1. Total sales
2. Deduction for retail sales from Form M-2
3. Taxable sales (Line 1 minus line 2)
Note: Taxable sales (line 3) should be the same amount entered in Part I, line 35.

                                                (a)           (b)                         (c)            (d)                      (e) Add cols. a to d 
     Small Boats - Gasoline 
                                                CITY & COUNTY COUNTY OF MAUI              COUNTY OF      COUNTY OF KAUAI          TOTAL OF ALL 
                   (Gallons)                    OF HONOLULU                               HAWAII                                  COUNTIES
1. Total sales
2. Deduction for retail sales from Form M-2
3. Taxable sales (Line 1 minus line 2)
Note: Taxable sales (line 3) should be the same amount entered in Part I, line 38.
                                                (a)           (b)                         (c)            (d)                      (e) Add cols. a to d 
     Off Highway Alternative Fuel 
                                                CITY & COUNTY COUNTY OF MAUI              COUNTY OF      COUNTY OF KAUAI          TOTAL OF ALL 
                   (Gallons)                    OF HONOLULU                               HAWAII                                  COUNTIES
1. Total sales
2. Exempt sales
3. Net sales (Line 1 minus line 2)
Note: Net sales (line 3) is not taxable pursuant to section 243-4(c)(3), HRS.
                                                                                                                                  FORM M-20A 
                                                                                                                                  (REV. 2020)
M20A_I 2020A 04 VID01                                         ID NO 01