The State of Hawaii Department of Taxation recently released an updated version of Form VP-1, Tax Payment Voucher. This form replaces its predecessor form VP-1W, which was a general withholding tax payment voucher. VP-1 expands its applicability by allowing use for a variety of tax types. Specifically, VP-1 may be used to submit payments for General Excise tax, Transient Accommodations Tax, Hawaii Withholding, and Rental Motor/Tour & Car Sharing Vehicles tax.
Along with its submission applicability, the form has made a few changes to bring it in line with its renewed purpose. These changes are as follows:
- This form replaces Form VP-1W relating to withholding tax payments, but filers may also submit this form relating to payments of General Excise tax, Transient Accommodations tax, and Rental Motor, Tour & Car Sharing services tax.
- This form must be submitted when submitting Form BB-1 (State Business Application) or when filers send in a payment to the Department of Taxation for general excise tax/use, transient accommodations, withholding and rental motor vehicle, tour vehicle & car sharing vehicle surcharge taxes.
- This form was not previously tied to Form BB-1, and is new for filing year 2018.
- Instructions were added for how to complete the form relating to its submission along with Form BB-1.
- Submission addresses were added, and are different by tax type.
To review this form in full, please click here.
About the Author
Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.More Content by Paul Ogawa