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Hawaii Use Tax Return - Imports for Consumption
Extracted from PDF file 2023-hawaii-form-g-26.pdf, last modified August 2003Use Tax Return - Imports for Consumption
Clear Form FORM G-26 (REV. 2019) STATE OF HAWAII—DEPARTMENT OF TAXATION USEImports TAX RETURN for Consumption THIS SPACE FOR DATE RECEIVED STAMP 10 Place an X in this box ONLY if this is an AMENDED return UO • PRINT OR TYPE • CAUTION: DO NOT use this form if you file Form G-45. Name Social Security Number Address (Number and Street) Month Ending City, State, and Postal/ZIP Code Vehicle Identification Number (If you imported a vehicle) (MM-YY) Which taxation district did you import the property, services, and/or contracting into? IMPORTS FROM OUT-OF-STATE (a) LANDED VALUE IN HAWAII Part IV Maui Hawaii (b) EXEMPTIONS/DEDUCTIONS (Explain below) (c) TAXABLE AMOUNT (Column (a) minus column (b)) RATE .00 .00 .04 (e) LANDED VALUE SUBJECT (f) EXEMPTIONS/DEDUCTIONS TO COUNTY SURCHARGE OF (Explain below) IMPORTS FROM OUT-OF-STATE (g) TAXABLE AMOUNT (Column (e) minus column (f)) .00 16 COUNTY SURCHARGE Oahu .00 .00 (h) RATE (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) LATE FILING ONLY (d) TAX (Column (c) X .04) (i) TAX (Column (g) X CS rate) .00 .005 (j) TOTAL TAXES (Add columns (d) and (i))........................................................................................... (o) FOR Kauai PENALTY $ INTEREST $ (o) (p) TOTAL AMOUNT DUE AND PAYABLE (Add lines (n) and (o)) — Submit Form G-26 with your check or money order payable 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) in the spaces below. (Attach a separate schedule if more space is needed.) AMOUNT .00 . SUBTOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED IN COLUMN (b) COLUMN (f) EXEMPTIONS/DEDUCTIONS — Explain any exemptions/deductions claimed in column (f) in the spaces below. (Attach a separate schedule if more space is needed.) .00 AMOUNT .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 FORM G-26 (REV. 2019) PAGE 2 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 landed value of a motor vehicle purchased outside of Hawaii and imported into Hawaii for use in Hawaii. The landed value of the motor vehicle is calculated by adding the cost of the motor vehicle and the charges that were incurred to import the motor vehicle into Hawaii. Use the above worksheet to calculate the landed value of a motor vehicle. Line 1 — Enter the cost of the motor vehicle. This includes the invoice 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 motor vehicle to maintain or increase its value during the taxpayer’s use of the motor vehicle prior to shipping the motor vehicle into Hawaii. Do not include maintenance costs (e.g., oil changes). Line 2 — Enter the amount of freight charges incurred to ship the motor vehicle into Hawaii. Line 3 — Enter the amount of insurance charges incurred to ship the motor vehicle into Hawaii. Line 4 — Enter customs duty and any other charges incident to landing the motor vehicle in Hawaii. Attach an itemized schedule of the amounts listed on line 4. Line 5 — Add lines 1 through 4 and enter the total on line 5. Line 6 — Enter any charges paid for license plates outside Hawaii and retail sales tax paid to another state or local government. Line 7 — Enter the result of line 5 minus line 6. Months Used 1............................... 2............................... 3............................... 4............................... 5............................... 6............................... 7............................... 8............................... 9............................... 10.............................. 11.............................. 12.............................. 13.............................. 14.............................. 15.............................. Factor .0000 .0000 .0000 .0668 .0835 .1002 .1169 .1336 .1503 .1670 .1837 .2000 .2172 .2338 .2505 Line 8 — Enter any trade-in allowance received for the old motor vehicle; and other adjustments. Attach an itemized schedule of the amounts listed on line 8. Line 9 — Enter the result of line 7 minus line 8. Line 10 — To determine the depreciation allowance, multiply line 9 by the applicable factor from the Use Tax Depreciation Chart below and enter the amount. Calculation of a Depreciation Allowance When a taxpayer has used the motor vehicle prior to bringing it into Hawaii, the taxpayer may further reduce the landed value of the motor vehicle for the purpose of calculating the use tax by applying a depreciation allowance for normal use of the motor vehicle by the taxpayer outside Hawaii. The amount of depreciation allowed depends upon the mileage and condition of the motor vehicle. No depreciation is allowed for a motor vehicle brought into Hawaii within 90 days of its date of purchase. The 90-day period shall not include any shipping time or any time during which a motor vehicle was placed in storage prior to its import into Hawaii. For purposes of depreciation, the calculation of the landed value of a motor vehicle used prior to its importation into Hawaii also may include the cost of any repairs or replacement parts added to the vehicle to maintain or increase its value during the taxpayer’s use of the motor vehicle prior to shipping the motor vehicle to Hawaii. The Department may require an explanation and supporting information for any reduction of the landed 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 Used Used 16.............................. .2672 31.............................. 17.............................. .2839 32.............................. 18.............................. .3006 33.............................. 19.............................. .3173 34.............................. 20.............................. .3340 35.............................. 21.............................. .3507 36.............................. 22.............................. .3674 37.............................. 23.............................. .3841 38.............................. 24.............................. .4000 39.............................. 25.............................. .4175 40.............................. 26.............................. .4342 41.............................. 27.............................. .4509 42.............................. 28.............................. .4676 43.............................. 29.............................. .4843 44.............................. 30.............................. .5010 45.............................. Factor .5177 .5344 .5511 .5678 .5845 .6000 .6179 .6346 .6513 .6680 .6847 .7014 .7181 .7348 .7515 Months Used 46.............................. 47.............................. 48.............................. 49.............................. 50.............................. 51.............................. 52.............................. 53.............................. 54.............................. 55.............................. 56.............................. 57.............................. 58.............................. 59.............................. 60.............................. Factor .7682 .7849 .8000 .8183 .8350 .8517 .8684 .8851 .9018 .9185 .9352 .9519 .9686 .9853 1.0000
Form G-26 Rev 2019 Use Tax Return
More about the Hawaii Form G-26 Sales Tax TY 2023
We last updated the Use Tax Return - Imports for Consumption in February 2024, so this is the latest version of Form G-26, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form G-26 directly from TaxFormFinder. You can print other Hawaii tax forms here.
Other Hawaii Sales Tax Forms:
TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form G-17 | Resale Certificate General Form 1 |
| Form G-18 | Resale Certificate General Form 2 (Rev. 2016) |
| Form G-27 | Motor Vehicle Use Tax Certification (Rev. 2013) |
| Form G-26 | Use Tax Return - Imports for Consumption |
| Form G-45 | Periodic General Excise / Use Tax Return (Rev. 2015 – Calculated, Fillable) |
View all 165 Hawaii Income Tax Forms
Form Sources:
Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form G-26 from the Department of Taxation in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Hawaii Form G-26
We have a total of nine past-year versions of Form G-26 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form G-26
Form G-26 Rev 2019 Use Tax Return
2022 Form G-26
Form G-26 Rev 2019 Use Tax Return
2021 Form G-26
Form G-26 Rev 2019 Use Tax Return
2020 Form G-26
Form G-26 Rev 2019 Use Tax Return
2019 Form G-26
Form G-26 Rev 2019 Use Tax Return
2018 Form G-26
Form G-26 Rev 2018 Use Tax Return
2017 Form G-26
Form G-26 Rev 2016 Use Tax Return
2016 Form G-26
Form G-26 Rev 2016 Use Tax Return
2015 Form G-26
Form G-26 Rev 2010 Use Tax Return
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