Hawaii Monthly Return of Liquid Fuel Tax

Monthly Return of Liquid Fuel Tax
Form M-20A, Rev. 2020, Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax
Clear Form

	

	

FORM 	

		 M-20A	
(REV. 2020)	
		
		

	
STATE OF HAWAII — DEPARTMENT OF TAXATION	

MONTHLY RETURN OF LIQUID FUEL TAX (STATE AND COUNTY)
AND ENVIRONMENTAL RESPONSE, ENERGY,
AND FOOD SECURITY TAX

	
THIS SPACE FOR DATE RECEIVED STAMP

For Sales AFTER June 30, 2020
TO BE FILED BY DISTRIBUTOR

		

• PRINT OR TYPE •

	

	

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)

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
LIQUID FUEL CLASSIFICATION
On Highway Diesel Oil and Liquid Fuel
1. Diesel - On Hwy.	
Gals.
2. Gasoline & Other Liquid Fuel   Gals.
3. Total (Add lines 1 and 2)	
Gals.
4.
Tax Rate
5. Total Tax for On Highway Diesel Oil and Liquid Fuel

(a)
(b)
CITY & COUNTY COUNTY OF MAUI
OF HONOLULU (Use Part II Summary)

(c)
COUNTY OF
HAWAII

(d)
COUNTY OF
KAUAI

(e) Add cols. a to d
TOTAL OF ALL
COUNTIES
1
2
3

32.5¢

40¢e

39¢d

33¢
5

On Highway Alternative Fuel
6. Biodiesel - On Hwy.	
Gals.
7.	
Tax Rate
8. Total Tax for On Highway Biodiesel
9. Compressed Natural Gas (CNG) - On Hwy.   Gals.
10.	
Tax Rate
11. Total Tax for On Highway CNG
12. Ethanol - On Hwy.	
Gals.
13.
	
Tax Rate
14. Total Tax for On Highway Ethanol
15. Liquefied Natural Gas (LNG) - On Hwy.
Gals.
16.	
Tax Rate
17. Total Tax for On Highway LNG
18. LPG - On Hwy.	
Gals.
19. 	
Tax Rate
20. Total Tax for On Highway LPG
21. Methanol - On Hwy.	
Gals.
22.	
Tax Rate
23. Total Tax for On Highway Methanol
24. Other Alternative Fuel (See Instr.) Gals.
25. Tax Rate (See Instructions)
26. Total Tax for other On Highway Alternative Fuel

6
12.3¢

4¢

4¢d

4¢
8
9

12.2¢c

15.9¢c,e

15.4¢c,d

12.4¢c
11
12

4.8¢

13.9¢e

5.7¢d

4.9¢
14
15

12.2¢b

15.9¢b,e

15.4¢b,d

12.4¢b
17
18

10.6¢

16.7¢e

12.8¢d

10.8¢
20
21

3.7¢

13.4¢e

4.4¢d

3.8¢
23
24
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

		
		
M20A_I 2020A 01 VID01

ID NO 01

FORM M-20A
(REV. 2020)

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

LIQUID FUEL CLASSIFICATION

(a)
CITY & COUNTY
OF HONOLULU

Off Highway Liquid Fuel
27.	Aviation				
Gals.
28.	 Diesel - Off Hwy.	
Gals.
29.	 Total (Add lines 27 and 28)	
Gals.
30.				 Tax Rate
31.	 Total Tax for Off Highway Aviation and Diesel Oil
32.	 Naphtha - Power-Generating Facility	Gals.
33.				 Tax Rate
34.	 Total Tax for Off Highway Naphtha

(b)
COUNTY OF MAUI
(Use Part II Summary)

(c)
COUNTY OF
HAWAII

(d)
COUNTY OF
KAUAI

(e) Add cols. a to d
TOTAL OF ALL
COUNTIES
27
28
29

1¢

1¢

1¢

1¢
31
32

2¢

2¢

2¢

2¢
34

Liquid Fuel for Small Boats (See Instructions.)
35.	Diesel				
36.				 Tax Rate
37.	 Total Tax for Diesel Oil
38.	 Gasoline				
39.				 Tax Rate
40.	 Total Tax for Gasoline

Gals.

35
1¢

1¢

1¢

1¢
37
38

Gals.
32.5¢

40¢e

39¢d

33¢
40

41.	 Grand Total Gallons - Add lines 3, 6, 9,
12, 15, 18, 21, 24, 29, 32, 35, and 38

41

42. Total Fuel Tax - Add lines 5, 8, 11, 14,
17, 20, 23, 26, 31, 34, 37, and 40

42

ENVIRONMENTAL RESPONSE, ENERGY, AND FOOD SECURITY TAX
43a. Petroleum Productsa
43a
$1.05
43b. 				 Tax Rate
43b
43c. Total Environmental Response, Energy, and Food Security Tax on Petroleum Products   Multiply line 43a by 43b................
44a. Fossil Fuel Productsb
44a
$0.19
44b.				 Tax Rate
44b
44c. Total Environmental Response, Energy, and Food Security Tax on Fossil Fuel Products   Multiply line 44a by 44b...............
45.	 Total Environmental Response, Energy, and Food Security Tax — Add lines 43 and 44............................................................
46.	 TOTAL TAXES DUE — Add line 42, column (e) and line 45......................................................................................................
47.	 AMENDED RETURN ONLY – Amount paid on original return. (See Instructions).....................................................................
48.	 AMENDED RETURN ONLY – Balance due (refund) with amended return. (See Instructions)

43

44
45
46
47
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.

		
		
M20A_I 2020A 02 VID01

ID NO 01

FORM M-20A
(REV. 2020)

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
LIQUID FUEL CLASSIFICATION

(a)
ISLAND OF
MAUI

(b)
ISLAND OF
LANAI

(c)
ISLAND OF
MOLOKAI

(d) Add cols. a to c
TOTAL FOR
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.

LPG - On Hwy.	
Methanol - On Hwy.	

Gals.
Gals.

	

Other Alternative
Fuel - On Hwy.	

Gals.

Compressed Natural Gas - On Hwy.	Gals.

Ethanol - On Hwy.	

Gals.

Liquefied Natural Gas - On Hwy.	Gals.

Off Highway Liquid Fuel
	
	
	

Aviation				
Gals.
Diesel - Off Hwy.	
Gals.
Naphtha - Power-Generating Facility	Gals.

Liquid Fuel for Small Boats
	 Diesel				
	
Gasoline				

Gals.
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
Gallons

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
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.

		
		
M20A_I 2020A 03 VID01

ID NO 01

FORM M-20A
(REV. 2020)

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
On Highway Diesel Oil and Liquid Fuel
(Gallons)

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
COUNTIES

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
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.
On Highway - Alternative Fuel
(Gallons)

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

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.
Off Highway Aviation, Diesel Oil, and Naphtha
(Gallons)

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
COUNTIES

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
COUNTIES

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
COUNTIES

(c)
COUNTY OF
HAWAII

(d)
(e) Add cols. a to d
COUNTY OF KAUAI
TOTAL OF ALL
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.
Small Boats - Diesel Oil
(Gallons)

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

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.
Small Boats - Gasoline
(Gallons)

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

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.
Off Highway Alternative Fuel
(Gallons)

(a)
CITY & COUNTY
OF HONOLULU

(b)
COUNTY OF MAUI

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.

		
		
M20A_I 2020A 04 VID01

ID NO 01

FORM M-20A
(REV. 2020)