2. Use Tax Purchase

You purchased items in another state and paid that states 2% sales tax. You are subject to the use tax when you bring these items back to Hawaii? You are required to pay the use tax on the landed value of these items. Sales tax paid on each item may be used as a credit to offset use tax on that item only. Any excess sales tax paid for an item may not be used to offset use tax due on a different item. The amount of the credit is the lesser of sales or use

tax paid to the other state or the Hawaii use tax due on the same imported item. If the sales tax you paid is less than Hawaii use tax due, you will have to report and pay use tax on the difference.

A. The purchase price of the item is $100 and the cost of shipping and handling fees is $15. Find the amount of Hawaii use tax that is due.

B. File Form G-26 to pay for the use tax.

Clear Form THS SPACE FOR DATE RECEIVED STAMP 10 FORM G-26 (REV. 2019) STATE OF HAWAIN-DEPARTMENT OF TAXATION USE TAX RETURN Imports for Consumption Place an X in this box ONLY if this is an AMENDED return CAUTION: DO NOT vse this form if you the formes Social Security Number 7 UO Name Month Ending .PRINT OR TYPE Address (Number and Set City State and Postal Zip Code Which action strict did you import the property, service, and or contracting ito? Whicle fication Number of you imported and Oahu Kau .04 IMPORTS LANDED VALUE FROM EXEMPTION DEDUCTIONS TAXABLE AMOUNT IN MAWAH RATE TAX OUT OF STATE Explain below) Colomeo Com 16 .00 .00 .00 COUNTY I LANDED VALUE SUBJECT EXEMPTIONSDEDUCTIONS TAXABLE AMOUNT TAK TO COUNTY SURCHARGE OF Explaint Columnis cum RATE Columns SURCHAROE PORTS FROM OUT OF STATE Part IV .00 .00 .00 .005 TOTAL TAXES (Add columns (d) and (A) LESS ALLOWABLE SALES OR USE TAX PAID TO ANOTHER STATE (ATTACH RECEIPT) LESS PAYMENTS MADE (For Amended Return ONLY) 0 (mi CREDIT TO BE REFUNDED (Lines () and ) minus in ) (For Amended Return ONLY) im (n) TOTAL TAXES DUE (Line minus fine) and ) (Additional Tax Due tot Amended Return) (0) FOR LATE FILING ONLY PENALTY INTEREST () TOTAL AMOUNT DUE AND PAYABLE Adresini andol-Submit Form - th your check or money orde pay able to "HAWAR STATE TAX COLLECTOR' n US dollars to HAWAII DEPARTMENT OF TAXATION, PO BOXES HONOLULU, H 98806-10 Wibe Uso Tarand the mothering on your check or money order orleans pay clectronically the pl COLUMN (D) EXEMPTIONS/DEDUCTIONS - Explain any exemptions deductions claimed in column (D) In the spaces below. Altach a seale schedule more space is needed) AMOUNT .00 SUBTOTAL OF EXEMPTIONS DEDUCTIONS CLAIMED IN COLUMN .00 COLUMN() EXEMPTIONS/DEDUCTIONS-Explain any exemptions deductions claimed in column in the spaces below. (Attachant schedule it more space is needed.) AMOUNT .00 SUBTOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED IN COLUMNIO TOTAL EXEMPTIONS/DEDUCTIONS CLAIMED IN COLUMNS (D) AND ( .00 DECLARATION care uno seperates set forth in section 23136. RS, that trus return including any accompanying schedules or statements has been examined by me and the best of my knowledge and let the correct and complete return made in good tathipared in accordance with the provisions of the Use Tax Link, and the rules issued herunder .00 SAN FORMO-25 1200 ID NO 01 PAGE 2 FORM G-26 (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-stato license plates and retail sales tax paid to another state or local government 7. Line 5 minus line 6 8. Other adustments (Attach schedule) 9. Landed value belore 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. Avised States (HRS), imposes the use tax on the Line-Ertrany trade in and for the old motor which landed value of a motor vehicle purchased outside of Hawaii and imported and other adjustments Attach and schedule of the amounts listed into w for use in the landed value of the motor vehicle in online calculated by adding the cost of the motor vehicle and the charges that were incurred to import the motor vehicle into Hawai. Use the above Line 9-Enter the result of fine masine worksheet to calculate the landed value of a motor vehide Line 10 --To determine the precionowane, mine by the Line 1 - Eier the cost of the motor vehicle. This includes the invoice thout applicable actor from the Use Tax Depreciation Chart below and enter the price paid by the purchaser, retail sales tax paid to another state or local govermend the cost of any repair or replacement parts adted to the Calculation Direction Alone motor vehicle to maintain or increase its ve during the ones ute of When a taxpayer has used the motor vehiderior to trong tin include maintenance cos legolchanges) the motor vehicle prior to shipping the motor vehicle into Henk Do not my futher reduce the landdele of the motor vehicle for e purpose of Calcutting the retax by copying diction alone Line 2 - Enter the amount of freight charges incurred to ship the motor for role of the motor whide by the payer suide Hawal. The vehicle into Hawai amount oferection lowed depends on the age and condition of the Line Enter the insurance charges incurred to ship theme brought vehicle into Hawai not include any ripping time or any time during her vehicle was Line 4 - Enter customs duty and any other charges incident to landing placed in storage photo to mort et the motor vehicle in Hial Attach and schedule of the amounts for purposes of deprecation, the contended of a motor sted online Lines - Add lines 1 through and enter the total online vehicle sed prior to its importation may include the cost of any repairs or replacement parts added to that of Line 8 -- Enter any charpes paid for license plates outside wwal and retail create the value and the worstne of the materice prior to sales tax paid to another state or local government shipping the motor vehicles at The Department may require an Line 7-Enter the result of line 5 minus fine explanation and supporting Information bryddion ended value of a motor whicle for precio Line 11 -Enter the result of nutno 10 on line 11 of the worlat and in columna) on the front of Form G-2 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 28.30 32 5364 .7849 3 .0000 18. 3006 5511 3000 4 0668 19 3173 34 5678 49 5 0835 20 3340 35 5845 50 8350 6 1002 21 3507 36 5000 51 3517 7 .1169 22 3674 37 6179 8684 1336 23 3841 38 6346 53 3851 9 1503 24 4000 39 6513 54 9018 1670 25 4175 40 6680 55 9185 1837 28 4342 6547 56 9352 2000 27 4509 42 7014 57 9519 2172 28 4676 7181 58 9685 2338 29 4843 7348 59 9853 15 2505 30 5010 45 7515 60 1 0000 8 10 41 11 12 13 14 43 44