RE: Use Tax Reports by Motor Vehicle Dealers
Effective July 1, 1993, Act 45, Session Laws of Hawaii 1993, requires motor vehicle dealers, as defined by Section 437-1.1, Hawaii Revised Statutes, (licensed with the Department of Commerce and Consumer Affairs) to submit a report to the Director of Taxation for all motor vehicles delivered to customers in the prior month as a "courtesy delivery". The report must contain the following information:
The purchaser or importer of the vehicle is subject to Hawaii use tax on the motor vehicle imported into Hawaii. The use tax at the rate of 4 percent of the landed value of the motor vehicle is applicable when the vehicle is used by the importer or purchaser for personal or business purposes. The in-state dealer making the "courtesy delivery" is not considered the importer of the vehicle and not subject to the use tax on the vehicle so delivered to the purchaser or importer.
The use tax report must be sent to the Department of Taxation to the
attention of the following:
Collections Division - Non-filers Unit
Department of Taxation
P. O. Box 259
Honolulu, Hawaii 96809
RICHARD F. KAHLE, JR.
Director of Taxation