{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2019-05-16T17:06:28","modified_gmt":"2019-05-16T17:06:28","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/Hawaii3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE \/ STATE  TAX SYSTEM<\/strong><\/p>\n<p><strong>State Income Tax<\/strong><br \/>\nHawaii imposes a state  income tax on a graduated scale where the tax you owe depends upon your income  level and filing status minus applicable credits, exemptions, and deductions.  For complete information, contact:<\/p>\n<p><strong>Hawaii Department of  Taxation<\/strong><br \/>\nOaho District Office<br \/>\n830 Punchbowl Street<br \/>\nHonolulu, Oahu  808-587-4242<br \/>\nJanuary-April  808-587-6515<br \/>\nToll free 800-222-3229<br \/>\n<a href=\"http:\/\/www.hawaii.gov\/tax\">www.hawaii.gov\/tax<\/a><\/p>\n<p><strong>Hawaii&#8217;s Big Island  District Office<\/strong><br \/>\n75 Aupuni Street<br \/>\nHilo, Hawaii 808-974-6321<br \/>\n<a href=\"http:\/\/www.hawaii.gov\/tax\">www.hawaii.gov\/tax<\/a><\/p>\n<p><strong>Kauai District Office<\/strong><br \/>\n3060 Eiwa Street<br \/>\nLihue, Kauai 808-274-3456<br \/>\n<a href=\"http:\/\/www.hawaii.gov\/tax\">www.hawaii.gov\/tax<\/a><\/p>\n<p><strong>Maui District Office<\/strong><br \/>\n54 S. High Street<br \/>\nWailuku, Maui  808-984-8500<br \/>\n<a href=\"http:\/\/www.hawaii.gov\/tax\">www.hawaii.gov\/tax<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Income Tax Resources<\/strong><\/p>\n<p><strong>Forms by Fax\/Mail<\/strong><br \/>\nRequest 808-587-7572<br \/>\nToll free 800-222-7572<\/p>\n<p><strong>Taxpayer Advocate<\/strong><br \/>\nInformation 808-587-1791<br \/>\n<a href=\"http:\/\/www.hawaii.gov\/tax\">www.hawaii.gov\/tax<\/a><\/p>\n<p><strong>Taxpayer Services<\/strong><br \/>\nInformation 808-587-4242<br \/>\nToll free 800-222-3229<br \/>\n<a href=\"http:\/\/www.hawaii.gov\/tax\">www.hawaii.gov\/tax<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Sales Tax<\/strong><br \/>\nHawaii does not impose a  direct sales tax but has a general excise tax instead. Although the general  excise tax is levied on the seller of goods and services, these taxes are often  passed along to the customers in the form of higher prices. The general excise  tax is imposed on the gross receipts of the business and varies with the type  of business from 0.15 to 4.0 percent. Like many states, Hawaii does impose a  use tax on tangible personal property imported or purchased from an unlicensed  seller, including Internet and catalog purchase. Rates are 0.5% on goods  imported for resale at retail and 4 to 4.5 percent on all other imports.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Estate &amp; Transfer  Taxes<\/strong><br \/>\nThe tax is equal to the  credit for state death taxes allowed on the federal estate tax return. For  estates that have no federal estate tax liability, there is no state tax liability.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Property Tax<\/strong><br \/>\nThe county governments  are responsible for levying and collecting the property taxes on real property  including land and improvements. Assessments are at 100 percent of fair market  value, and tax rates are imposed per $1,000 net assessed value. Owner-occupied  homeowner exemption amounts vary by county. Personal property such as vehicles  and boats are not subject to property taxes. For more information or answers to  specific questions, contact the appropriate county tax office:<\/p>\n<p><strong>City &amp; County of  Honolulu<\/strong><br \/>\n842 Bethel Street<br \/>\nHonolulu 808-527-5539<br \/>\n<a href=\"http:\/\/www.honolulupropertytax.com\/\">www.honolulupropertytax.com<\/a><\/p>\n<p><strong>Hawaii County<\/strong><br \/>\n101 Pauahi Street<br \/>\nHilo 808-961-8201<br \/>\nAppraisals 808-961-8354<br \/>\nCollections 808-961-8282<br \/>\n<a href=\"http:\/\/www.hawaiipropertytax.com\/\">www.hawaiipropertytax.com<\/a><\/p>\n<p><strong>Hawaii County <\/strong><br \/>\n75-5706 Kuakini Highway<br \/>\nKailua-Kona 808-327-3540<br \/>\nAppraisals 808-327-3542<br \/>\n<a href=\"http:\/\/www.hawaiipropertytax.com\/\">www.hawaiipropertytax.com<\/a><\/p>\n<p><strong>Kauai County<\/strong><br \/>\n4444 Rice Street<br \/>\nLihu 808-241-6555<br \/>\n<a href=\"http:\/\/www.kauaipropertytax.com\/\">www.kauaipropertytax.com<\/a><\/p>\n<p><strong>Maui County<\/strong><br \/>\n70 E. Kaahumanu Avenue<br \/>\nKahului 808-270-7697<br \/>\nAssessments 808-270-7297<br \/>\nCollections 808-270-7697<br \/>\n<a href=\"http:\/\/www.mauipropertytax.com\/\">www.mauipropertytax.com<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ STATE TAX SYSTEM State Income Tax Hawaii imposes a state income tax on a graduated scale where the tax you owe depends upon your income level and filing status minus applicable credits, exemptions, and deductions. For complete information, contact: Hawaii Department of Taxation Oaho District Office 830 Punchbowl Street Honolulu, Oahu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":4,"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":640,"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/640"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/Hawaii3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}