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.