Instructions for Form G-26 Use Tax Return - Imports for Consumption - Hawaii

Form G-26 Use Tax Return - Imports for Consumption - Hawaii

This document contains official instructions for Form G-26 , Use Tax Return - Imports for Consumption - a form released and collected by the Hawaii Department of Taxation. An up-to-date fillable Form G-26 is available for download through this link.

FAQ

Q: What is Form G-26?
A: Form G-26 is a Use Tax Return specifically for imports for consumption in Hawaii.

Q: What is Use Tax?
A: Use Tax is a tax on goods that were purchased out-of-state and brought or shipped into Hawaii for use, storage, or consumption.

Q: Who needs to file Form G-26?
A: Anyone who brings or ships taxable goods into Hawaii for their own use, storage, or consumption needs to file Form G-26.

Q: How often do I need to file Form G-26?
A: Form G-26 needs to be filed on a monthly basis.

Q: What information is required on Form G-26?
A: You will need to provide information about the imported goods, including the value, quantity, and description.

Q: Do I need to pay the tax when I file Form G-26?
A: Yes, you are required to pay the tax due at the time of filing.

Q: Are there any exemptions to the Use Tax?
A: Yes, there are certain exemptions for goods that are used in a trade or business, or if you are eligible for a specific exemption under Hawaii law.

Q: What happens if I do not file Form G-26?
A: Failure to file Form G-26 and pay the required tax may result in penalties and interest being assessed.

Q: Can I file Form G-26 electronically?
A: Yes, the Hawaii Department of Taxation allows for electronic filing of Form G-26.