09-07-2020, 07:36 PM
If you buy a car from out of state, does the "DMV" here try to collect the use tax or report you to The Tax Man? A friend of mine on Oahu was registering a new vehicle and had to do something (I don't remember if it was filling out a form, checking a box, or whatever) to get off their tax collection radar.
https://files.hawaii.gov/tax/legal/tir/1...ir93-3.pdf
"Chapter 238, HRS, imposes and levies a use tax upon the landed
value of tangible personal property purchased from an unlicensed seller or
imported for a purchaser’s own use or consumption in Hawaii. The use tax
is imposed when the property is acquired by the purchaser or importer and
becomes subject to the taxing jurisdiction of this State. In the case of a
motor vehicle imported into the State for use, the tax is imposed when the
motor vehicle comes to rest in the State and ceases its character as an
article in interstate commerce.
Calculation of the Landed Value of a Motor Vehicle
The landed value of the motor vehicle is calculated as follows:
Add the followinq:
1. Cost of the motor vehicle (usually the invoice price paid by the
purchaser including any retail sales tax paid to another state or
local government);
2. Freight charges;
3. Insurance costs;
4. Any customs duty; and
5. Any other charges incident to landing the motor vehicle in Hawaii."
https://files.hawaii.gov/tax/legal/tir/1...ir93-3.pdf
"Chapter 238, HRS, imposes and levies a use tax upon the landed
value of tangible personal property purchased from an unlicensed seller or
imported for a purchaser’s own use or consumption in Hawaii. The use tax
is imposed when the property is acquired by the purchaser or importer and
becomes subject to the taxing jurisdiction of this State. In the case of a
motor vehicle imported into the State for use, the tax is imposed when the
motor vehicle comes to rest in the State and ceases its character as an
article in interstate commerce.
Calculation of the Landed Value of a Motor Vehicle
The landed value of the motor vehicle is calculated as follows:
Add the followinq:
1. Cost of the motor vehicle (usually the invoice price paid by the
purchaser including any retail sales tax paid to another state or
local government);
2. Freight charges;
3. Insurance costs;
4. Any customs duty; and
5. Any other charges incident to landing the motor vehicle in Hawaii."