FORM TA-2                      HOW TO COMPLETE YOUR 
INSTRUCTIONS                   TRANSIENT ACCOMMODATIONS TAX 
(REV. 2009)                    ANNUAL RETURN AND RECONCILIATION 
                                                 (FORM TA-2)

INTRODUCTION

These instructions will assist you in filling out your Transient Accommodations Tax Annual Return (Form TA-2) correctly.
The transient accommodations tax is levied on the gross rental or gross rental proceeds derived from furnishing transient 
accommodations. For periods ending before July 1, 2009, the rate is 7.25%; for periods beginning after June 30, 2009 and 
ending before July 1, 2010, the rate is 8.25%; and for periods after June 30, 2010, the rate is 9.25%.
A transient accommodation is an apartment, house, condominium, beach house, hotel room or suite, or similar living 
accommodation furnished to a transient person for less than 180 consecutive days in exchange for payment in cash, goods, 
or services.
Gross rental or gross rental proceeds includes amounts paid to you in the form of cash, goods, or services as compensation 
for  furnishing  a  transient  accommodation  without  any  deductions  for  costs  incurred  in  the  operation  of  the  transient 
accommodation.
The transient accommodations tax annual return and reconciliation (Form TA-2), is used to summarize your transient 
accommodations tax activities for the taxable year.  It may also be used to correct errors on the periodic tax returns (Form 
TA-1).  As long as your total gross rental or gross rental proceeds, taxes due, penalty and interest are accurately reported 
and paid in full on your periodic returns, no additional tax will be due when filing the annual return.  Form TA-2 must be filed in 
addition to (not in lieu of) the periodic transient accommodations tax returns.  To correct a previously filed Form TA-2, file an 
amended return on Form TA-2. (Note: the Amended Transient Accommodations Tax Annual Return & Reconciliation, Form 
TA-12, has been made obsolete.)
If you do not have any gross rental or gross rental proceeds for the entire year, enter “0.00” on line 13.  Please note 
that this return must be filed.
The annual tax return must be filed on or before the 20th day of the 4th month following the close of your taxable year.  For 
example, if you are a calendar-year taxpayer (i.e., your tax year ends on December 31), then your annual tax return must be 
filed on or before April 20 of the following year.
If you are unable to file the annual return by the due date, you may request an extension to file Form TA-2. 
To properly enter the necessary information into our computer system, the annual tax return must be filled in completely 
and accurately.
If a payment is being made with Form TA-2, make your check or money order payable to “Hawaii State Tax Collector.”  Write 
“TA”, the filing period, and your Hawaii Tax I.D. No. on the check.  Attach your check or money order where indicated on the 
front of Form TA-2.
If you have any questions, please contact the customer service staff of our Taxpayer Services Branch at:

                                                 Voice:  808-587-4242 
                               1-800-222-3229 (Toll-Free)
                               Telephone for the Hearing Impaired: 
                                                 808-587-1418 
                               1-800-887-8974 (Toll-Free)
                                                 Fax:  808-587-1488
                               E-mail:  Taxpayer.Services@hawaii.gov
                               Mail:  Taxpayer Services Branch 
                                                 P.O. Box 259 
                               Honolulu, HI  96809-0259

                                                 1

    FILLING IN YOUR FORM TA-2 (ANNUAL RETURN AND RECONCILIATION)

Follow the example presented in italics in the sample form.  The circled numbers on the sample 
form correspond to the steps in the instructions.
   Example:  ABC Resort (ABC), with Hawaii Tax I.D. No. W12345678-01, iles its annual return for the taxable year. ABC has 
   one resort on Oahu and one on Maui.

THE TOP OF THE TAX RETURN                                                                                                                                                             (ig. 3.1)
STEP 1 — Enter the numeric (two digit) month, day, and year your tax year ends in the area provided.

   ABC Resort is a calendar year taxpayer and entered “12/31/10”.
STEP 2 — Write your name in the area provided. 
STEP 3 — Enter your Hawaii Tax I.D. No. in the area provided.
STEP 4 — Enter the last 4 digits of your FEIN or SSN in the area provided.

                                                                                                                                                                                                                                                                                                                                                                                                DO NOT WRITE IN THIS AREA
       FORM TA-2                                                                                              STATE OF HAWAII — DEPARTMENT OF TAXATION
     (REV.       2009)         TRANSIENT AOMMOD TIONS  TAXCC                                                                                                                                                                                                                                                                   A                                                                                                                                                                         26
                                                                                                                   NU AL RETURN & RECONCILIAAN                                                                                                                                                                                                              TION
                                                                                                                                                                                                              Tax Year Ending
                                                                                                                                                                                                                                                                                                                                                            1
                                                                                                                                                                                                              __1 2 __ / __ 3 1 __ / 1 0__ __                                                                                                                                                  DO         NOT WRITE IN THIS3                                            AREA
       FORM TA-2                        QCB091                                                                STATE OF HAWAII        — DEPARTMENT(MM/DD/YY)                                                                                                                                                                      OF TAXATION
     (REV.       2009)                                                                                                                                                                                                                                                                                                                                                     HAW AII  TAX I.D . NO . W _1 2 3 4 5 6 7 8 _ _ _ _ _ _ _ - _ _                                                                0 1
          � Check        this box if this is an AMENDEDTRANSIENT AOMMOD TIONS  TAXReturnCC                                                                                                                                                                                                                                     A                                                                                                                                                                         26
                                                                                                                   NU AL RETURN & RECONCILIAAN                                                                                                                                                                                                              TION
                                                                                                                                                                                                                                                                                                                                                                                               LAST 4 DIGITS OF YOUR FEIN OR SSN: __1  2  3  4__ __ __
          NAME:_________________________________________________2ABC Resort
                                                                                                                                                                                                              Tax Year Ending
                                                                                                                                                                                                                                                                                                                                                            1                                                                                                                            4
                 TAXATION                                                                                         GROSS RENTAL OR                                                                             __1 2 __EXEMPTIONS/DEDUCTIONS/ __ 3 1 __ / 1 0__ __                                                                                                                                                                                             3
                                        QCB091                                                              GROSS RENTAL PROCEEDS        (EXPLAIN(MM/DD/YY)ON REVERSE SIDE)                                                                                                                                                                                            TAXABLE PROCEEDS                                                                 RATE                        TAXES
                                                                                                                                                                                                                                                                                                                                                                           HAW AII  TAX I.D . NO . W _1 2 3 4 5 6 7 8 _ _ _ _ _ _ _ - _ _                                                                0 1
   ig 3.1�DISTRICT Check this box if this is an(a)AMENDED Return                                                                                                                                                                                                                                             (b)                                                                                   (c)                                                                                   (d)
                                                                                                                                                                                PART I — For Periods ending BEFORE July 1, 2009
                                                                                                                                                                                                                                                                                                                                                                                               LAST 4 DIGITS OF YOUR FEIN OR SSN: __1  2  3  4__ __ __
COMPUTING2  MA UI, MOLOKAI, LANAI 2     THEABC ResortTAXES                                                                                          (ig. 3.2)                                                                                                                                                                                                                                                                                           .0725                                            2
       1 ONAME:_________________________________________________AHU                                                                                                                                                                                                                                                                                                                                                                                     .0725                                            1
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         4
       3 H AII AW                                                                                                 GROSS RENTAL OR                                                                                                          EXEMPTIONS/DEDUCTIONS                                                                                                                                                                                        .0725                                            3
       4  KA UAI TAXATION                                                                                   GROSS RENTAL PROCEEDS                                                                                                       (EXPLAIN ON REVERSE SIDE)                                                                                                      TAXABLE PROCEEDS                                                                 RATE.0725                   TAXES                4
                 DISTRICTPART II — For Periods(a)                                                                                                                                                             beginning AFTER(b)                                                                                               June 30, 2009 and ending(c)                                                         BEFORE July 1, 2010                                                   (d)
                                                                                                                                                                                PART I — For Periods ending BEFORE July 1, 2009
       5 OAHU                                                                                                                       60,000 00                                                                                                                                                                                  0 00                                                  60,000 00                                                          .0825                       4,950 00             5
       1 OAHU                                                                                                                                                                                                                                                                                                                                                                                                                                           .0725                                            1
       6  MA UI, MOLOKAI, LANAI    5                                                                                   120,000 00                                                                                                                                                 6                                            0 00                                    8         120,000 00                                                             .0825            5          9,900 00             6
       72 H AII   MA UI, MOLOKAI, LANAI AW                                                                                                                                                                                                                                                                                                                                                                                                              .0825 .0725                                      72
       83  KA UAI  H AII AW                                                                                                                                                                                                                                                                                                                                                                                                                             .0725 .0825                                      83
       4  KA UAI                                                                                                                                           PART III — For Periods beginning AFTER June 30, 2010.0725                                                                                                                                                                                                                                                                                     4
                                                          PART II — For Periods beginning AFTER June 30, 2009 and ending BEFORE July 1, 2010
       9 OAHU                                                                                                                       60,000 00                                                                                                                                                                                  0 00                                                  60,000 00                                                          .0925                       5,550 00             9
       105 O  MA UI, MOLOKAI, LANAI AHU                                                                     5                 120,000 0060,000 00                                                                                                                                 6                                            0 000 00                                8         120,000 0060,000 00                                                    .0925 .0825      5   11,100 004,950 00           105
       116  MA HW AII A UI, MOLOKAI, LANAI    5                                                                        120,000 00                                                                                                                                                 6                                            0 00                                    8         120,000 00                                                             .0925 .0825      5          9,900 00             116
       127 H AII   KA UAI AW                                                                                                                                                                                                                                                                                                                                                                                                                            .0825 .0925                                      127
       8  KA UAI                                                                                                                                    PART IV — TOTAL ANNUAL RETURN AND RECONCILIATION.0825                                                                                                                                                                                                                                                                                                8
                                                                                                                                                           PART III — For Periods beginning AFTER June 30, 2010
       13.      TOTAL TAXES DUE. Add Column (d) of lines 1 through 12 and enter result here.                                                                                                                                                                                                                                                                                   If you did not have any 
       9 OactivityAHU                   for the year, enter                                                       “0.00”60,000 00here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 0 00.  .  .  .  .  .  .  .  .  . 60,000 00.  .  .  .  .  .  .  .  .  .  . .0925 .  .  .                                                                                                                                                                                            11 5 31,500 005,550 00           139
     • ATTACH14. 10  MA UI, MOLOKAI, LANAI AmountsCHECKAssessedORduring theMONEY 5year 120,000 00.  . ORDER.  .  .  .  . . HERE.  .  .  .  . •                                                                                          .                                         6                                  PENALTY0 00                                       8         120,000 00                                                             .0925                11,100 00                   10
       11 HW AII  A                                                                                                                                                                                                                                                                                                  INTEREST                                                                  12                                                       .0925                                            1411
       12  KA UAI                                                                                                                                                                                                                                                                                                                                                                                                                                       .0925                                            12
       15.      TOTAL AMOUNT.  Add lines 13 and 14.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                                                                                                                                                                                                      13   31,500 00                   15
                                                                                                                                                    PART IV — TOTAL ANNUAL RETURN AND RECONCILIATION
       16.  TOT AL  T AXES PAID ON MONTHLY,AR TERLY,  OR SEMIANNU QU                                                                                                                                                  AL RETURNS FOR THE PERIOD 
   ig13.3.2TOTAL(and the AnnualTAXESRetur                               n if thisDUE.is an AmendedAdd ColumnRetur(d)nof).  PART  VII ON PAlines 1 throughGE 2 MUST BE COMPLETED12 and enter result here..                                                                                                                                      16                          14If you did31,500 00not have any                                                                             FORM TA-2 2616
                activity for the year, enter “0.00” here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                                                                                                                                                                                         11   31,500 00                   13
     • ATTACH17. 14. 28AmountsAdditionalSIGNATURECHECKassessmentsAssessedORduringpaidtheMONEYforyear the tax.  . ORDERyear,.  . if. included.  . . HERE. on. line.  . 13. •                                                             . .  . TITLE.                                                                PENALTY17                                                                   15                DATE                                                             DAYTIME PHONE NUMBER17
       18.  PENALTIESHenry$_______________Aloha16                                                                                                   INTEREST $_______________17PresidentPaid                                                                                                                                           /21/1118                    18                                         4808  123-4567                                                 (        )                  18
                                                                                                                                                                                                                                                                                                                     INTEREST                                                                  12                                                                                                        14
STEP 515.19. —A CORPORATIONTOTALTOTALCompletePAYMENTSAMOUNT.ORlinesPARTNERSHIPMADE  1AddthroughlinesFORTAX13RETURNTHEand 14. 12,TAXMUST. YEARBEColumns. SIGNED.  .  . (AddBY. ANlines. OFFICER,. (a). 16. thru. and. PARTNER. 18)  . (d),.  . OR. just. MEMBER,19.  . as. OR.  . youDULY. AUTHORIZED.  . did19.  .  . onAGENT31,500 00.  . your. OF. SUCH.  . periodic. ENTITY..                                                                                        tax13returns. 31,500 00The difference1915
between20.theCREDIT CLAIMED ON ORIGINAL ANNUperiodic and annual taxAL RETURN returns(ForisAmendedthat theReturamountsn ONL Y)                                                                                                                                                                                                                  20reported on the annual tax return are the total gross20                                                                                                                rental 
          accordance with the provisions of the Transient Accommodations Tax Law, Chapter 237D,20HRS and the rules issued thereunder.
or gross21.16.rentalDECLARATION:  TOT AL  T AXES PNET PAYMENTSproceedsAID ON MONTHLY,AR TERLY,  OR SEMIANNU  MADE.Iindeclare,the Line QUunderapplicable19 minusthelinepenalties20 . districts. setAL RETURNS FOR .  . forth.  .  . forin. section. the. THE PERIOD .  . entire. 231-36,.  .  .  . year.. HRS,.  .  . that.  . this.  .  . is. a. true.  .  . and.  . correct.  .  .                                                                                return,21prepared31,500 00in           2621
       22.      CREDIT(and the AnnualTOReturBEnREFUNDED.if this is an Amended  LineRetur21nminus).  PART  VII ON PAline 15  . GE 2 MUST BE COMPLETED.  .  .  .  .  .  .  .  .  .  .  . .                                                                                                                                                   . 16.  .  .  .  . 14.  .  .  .  .  . 31,500 00.  .  .  .  .  .  .  .                                                                          FORM TA-2       1622
       17.27.   GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED17                                                                                                                                                                                                                                                                                              from back of form.   .  .  .  .  .  .227                                                                         27             0 00         2717
                                                                                                                                                                                                                                                                                                                                                                                                 15
   Column (a),Henryline 6Aloha(total gross rental proceeds onPresident                                                                                                                                                                                  Maui forPENALTYthe/21/11period 1/1 - 6/30/10),4808 ABC123-4567has entered23$120,000.(                                                                                                                                         )
   For23. 18. 28ColumnaADDITIONALAdditionalPENALTIESpaymentSIGNATUREassessments(a),with$_______________lineTAXESthispaid516return,for(totalDUE.the  taxLinepleasegrossINTERESTyear,15 minusifenterrentalincludedline“0.00”$_______________21 onproceedsline.  . here.1317.  . .    . . . . TITLE.  on. . . . Paid  Oahu. . . . . . . . . . for. . . . 18the. . . . . period. 18. . . . . . . . 1/1. . . . . . -. . 6/30/10),. . DATE. . . . . . . . . . . . ABC. . .  . has enteredDAYTIME$60,000. PHONE NUMBERFor261823
       19. 24.   A CORPORATIONHONOLULU,FORTOTAL PAYMENTSHI LATE96804-2430OR PARTNERSHIPMADEFILINGor fi FORleTAXandRETURNTHEpay electronicallyONLY     TAXMUSTYEARBE SIGNEDat www.ehawaii.gov/efi (AddBY AN�linesOFFICER,16le. thruPARTNER18)  INTERESTOR MEMBER,19                                                                                                   OR DULYIfAUTHORIZEDyou1924are NOTAGENT31,500 00submittingOF SUCH ENTITY.                                    26                        1924
       20.      TaxCREDIT CLAIMED ON ORIGINAL ANNUI.D. No. on your check or money order. AL RETURN Mail to:(HAWAIIFor AmendedDEPARTMENTRetur                                                                                                                                                                 n ONL Y)  OF TAXATION,20                                            P. O. BOX 2430,                                                                                                         20
       25.accordance“HAWAIITOTAL AMOUNTSTATEwith theTAXprovisionsDUECOLLECTOR”ANDofPAYABLEtheinTransientU.S. dollars(Add linestoAccommodationsForm23TA-2. and 24) Write.  . Tax. “TA”,. Law,. the. Chapter. fi . ling. period,. 237D,.  and.  . your20. HRS. Hawaii.  . and.  . the.  . rules.  .  . issued.  .  . thereunder..                                                                                                                                                                           25
       26.26.21.DECLARATION:PLEASENETPLEASEPAYMENTSENTERENTER  THETHEMADE.I declare,AMOUNTAMOUNT Lineunder19 minustheOFOFlinepenaltiesYOURYOUR20 .  . set. PAYMENTPAYMENT. forth.  .  . in. section.  . ...     AttachAttach. 2. 231-36,.  . aa. checkcheck.  . HRS,. oror.  . moneymoneythat.  . orderorderthis.  .  . payablepayableis. a. true. toto.  . and.  . correct.  .  .                                                                                 return,21prepared2531,500 00in        21
                                                                                                                                                                                                                                                                                                                                                                                                                                                                             25
       22.25.   CREDITTOTAL“HAWAIIAMOUNTSTATETO BE REFUNDED.TAXDUECOLLECTOR”AND  PAYABLELinein21U.S.minusdollars(Addlinelinesto15 Form23. TA-2. and.  . 24) .  . Write. . . . . . “TA”,. . . . the. . . . fi . ling. . . period,. . . .  and. . . . your. . . . Hawaii. . . . . . . . . . . . . . . . . . . . . . . . ..                                                                                                                                                 7    27                          2225
       27.     GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED from back of form.Tax I.D. No. on your check or money order.  Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. BOX 2430,    .  .  .  .  .  . 22                                                                                                                                                                                                                                                                                    0 00         27
       23.24.   ADDITIONALFOR LATETAXESFILINGDUE.   Line 15ONLY     minus line 21  .  .  . �.  .  .  .  .  .  .  . INTEREST.  .  .  .  .  .  .  .  .  .  .  . 24.  .  .  .  .  .  .  .  .  .  .                                                                                                                                                                                                                                                                                26                        2423
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            23
                HONOLULU,a paymentHI  96804-2430with this return,or fi  lepleaseand pay electronicallyenter “0.00”at www.ehawaii.gov/efi here.    .  . le. .  .  .  . PENALTY.  .  .  .  .  .  .  .  . If. you.  .  . are.  . NOT.  .  . submitting.  .  .  .  .  .  .                                                                                                                                                                                                                                     26

ABC has multiplied $60,000 by .0825 (the tax rate for the period 1/1 - 6/30/10) to get $4,950, which is entered in Column 
(d), line 5.  ABC has also multiplied $120,000 by .0825 (the tax rate for the period 1/1 - 6/30/10) to get $9,900, which is 
entered in Column (d), line 6.

For Column (a), line 9 (total gross rental proceeds on Oahu for the period 7/1 - 12/31/10), ABC has entered $60,000.  For 
Column (a), line 10 (total gross rental proceeds on Maui for the period 7/1 - 12/31/10), ABC has entered $120,000.

ABC has multiplied $60,000 by .0925 (the tax rate for the period 7/1 - 12/31/10) to get $5,550, which is entered in Column 
(d), line 9.  ABC has also multiplied $120,000 by .0925 (the tax rate for the period 7/1 - 12/31/10) to get $11,100, which is 
entered in Column (d), line 10.
The annual return is a reconciliation of the total gross rental or gross rental proceeds reported on the periodic tax returns.  If 
an error was made on one or more of the periodic tax returns in reporting the total gross rental or gross rental proceeds in 
the applicable districts, the annual tax return is used to correct the amounts reported on your periodic returns for the taxable 
year and show the amount of any additional taxes payable or refund due.
STEP 6 —  Turn to the reverse side of Form TA-2, “Part V–EXEMPTIONS AND/OR DEDUCTIONS”.  Fill-in the amounts 
and description of the exemptions or deductions being claimed for the taxable year.  Each exemption or deduction must 
be separately listed.  If you do not have any exemptions or deductions, enter “0.00”                                                                                                                                        (fig. 3.3).  Refer to the SCHEDULE 
OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS in these instructions for 
further information. 

ABC enters “0.00” for OAHU and “0.00” for MAUI, MOLOKAI, LANAI on the reverse side of the form because there are 
noFORMexemptionsTA-2 (Rev.or2009)deductions being claimed.                                                                                     PAGE 2
Name                                                                                                                   Hawaii Tax I.D. Number                                                                                        Tax Year Ending (MM/DD/YY)
FORMABC ResortTA-2 (Rev. 2009)                                                                                                   W12345678 - 01  12/31/10                                                                                                                      PAGE 2
Name                                                                PART V — EXEMPTIONSHawaii Tax I.D.AND/ORNumber                                                        DEDUCTIONS                                                 Tax Year Ending (MM/DD/YY)
                                                                                       LIST DETAILS CONCERNING “EXEMPTIONS” AND/OR “DEDUCTIONS” CLAIMED.
  ABC Resort                                                                           Amounts claimed as anW12345678 - 01exemption or deduction must be explained; otherwise, the amounts claimed12/31/10
                                                                    PART V — EXEMPTIONS AND/OR DEDUCTIONSwill be disallowed and proposed assessments prepared against you.  If any of these exemptions 
                                                                                       orLISTdeductionsDETAILSare claimedCONCERNINGin Column (b)“EXEMPTIONS”on the front page, youAND/ORmust itemize them“DEDUCTIONS”in the spaces            CLAIMED.
                                                                                       providedAmountsbelow. claimedReferas antoexemptionthe SCHEDULEor deductionOF TRANSIENTmust be explained;ACCOMMODATIONSotherwise, the amounts claimedTAX EXCLUSIONS, 
                       QCB092                                                          EXEMPTIONS, AND DEDUCTIONS in Form TA-2 Instructions for further information about will be disallowed and proposed assessments prepared against you.  If any of these exemptions 
                                                                                       exemptionsor deductionsandaredeductions. claimed in Column (b)(NOTE: on theIffrontadditionalpage, youspacemust itemizeisthemneeded,in thepleasespacesattach schedule.)
          AMOUNT                                            OAHU                       provided below.  Refer to the SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, 
                       QCB0920 00                                                      EXEMPTIONS, AND DEDUCTIONS in Form TA-2 Instructions for further information about 
                                                                                       exemptions and deductions.  (NOTE:  If additional space is needed, please attach schedule.)
          AMOUNT6                                           OAHU
                                 0 00
                6

          AMOUNT                                            MAUI, MOLOKAI, LANAI
                                 0 00
          AMOUNT6                                           MAUI, MOLOKAI, LANAI
                                 0 00
                6

          AMOUNT                                            HAWAII

ig 3.3
          AMOUNT                                            HAWAII

NOTE:             Deductions allowed on your income tax returns (e.g., operating expenses, management fees, etc.) are 
                  NOT deductible on the transient accommodations tax return.
          AMOUNT                                            KAUAI
STEP 7 —  Add the amount of exemptions/deductions claimed in Part V and enter the result on the “GRAND TOTAL 
EXEMPTIONS and/or DEDUCTIONS” line (fig. 3.4).  Also enter the result on line 27 of the front page.
          AMOUNT                                            KAUAI

ABC  enters “0.00” on the                                   “GRANDANNUALTOTAL$ _______________________________________EXEMPTIONS and/or DEDUCTIONS” line and also on line 27 of the front 
page because there are no exemptions or deductions being claimed.   1st SEMIANNUAL PERIOD $ _________________________________           2nd SEMIANNUAL PERIOD $  ______________________________
          AMOUNT
          1st QTR $ ____________                                         2nd QTR $ ___________                                                              3rd QTR $ ____________                                                   4th QTR $ ____________ 
      GRAND TOTAL EXEMPTIONS                                        and/orANNUAL $DEDUCTIONS_______________________________________(Enter here and on line 27, front page.)
10    1st SEMIANNUALMAR7$ ______________2,475.00PERIOD0 00$ _________________________________          JUN $ ______________2,475.00          2nd SEMIANNUALSEP  $ ______________PERIOD2,775.00$  ______________________________DEC $ ______________2,775.00
          FEB AMOUNT$ ______________2,475.00                             MAY $ ______________2,475.00                                                       AUG $ ______________2,775.00                                             NOV $ ______________2,775.00
  J       1stAN QTR$ ______________$ ____________2,475.00                APR2nd QTR$ ______________$ ___________2,475.00                                    3rdJUL  $ ______________QTR $ ____________2,775.00                       OCT4th QTR$ ______________$ ____________2,775.00
10     GRANDMAR7$ ______________TOTAL2,475.00PART0 00EXEMPTIONSVI — RECONCILIATIONand/orJUN $ ______________2,475.00DEDUCTIONSOF GROSS(EnterRENTALhereSEP and$OR______________2,775.00onGROSSline 27,RENTALfront page.)PROCEEDSDEC $ ______________2,775.00
    PERIODS IF SEMIANNUAL RETURNS WERE FILED. ALSO, ENTER THE PAYMENT MADE WITH THE ANNUAL RETURN, IF APPLICABLE
    ENTERFEB AMOUNTTAXES$ ______________2,475.00PAID BY MONTHS IF MONTHLYMAYRETURNS$ ______________2,475.00WERE FILED, QUARTERS IFAUGQUARTERLY$ ______________2,775.00RETURNS WERE FILED, OR SEMIANNUALNOV $ ______________2,775.00
   JAN  $ ______________2,475.00  1. PARTGrossVIIrental—orRECONCILIATIONgross rentalAPRproceeds$ ______________2,475.00(TotalOFofPAYMENTColumn (a), linesOF1TRANSIENTthroughJUL  $ ______________12,2,775.00from frontACCOMMODATIONSpage.)OCT $ ______________TAXES2,775.00
    PERIODS9  360,000 00IF SEMIANNUALPARTRETURNSVI — RECONCILIATION(Note:WEREDoesFILED.NOTALSO,includeENTEROFgeneralTHEGROSSexcisePAYMENTtaxesRENTALvisiblyMADEpassedWITHORon orGROSSTHEtransientANNUALRENTALaccommodationsRETURN, IFPROCEEDStaxesAPPLICABLEvisibly passed on.)
ig  ENTER3.4 AMOUNTTAXES PAID BY MONTHS IF MONTHLY RETURNS WERE FILED,3                                                                 QUARTERS IF QUARTERLY RETURNS WERE FILED, OR SEMIANNUAL 
  375,000 0015,000 00  2. T otal general excise taxes visibly passed on.  1.  Gross rental or gross rental proceeds (Total of Column (a), lines 1 through 12, from front page.)reportable on line 13, Column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49).
                          PART VII — RECONCILIATION OF PAYMENT OF TRANSIENT ACCOMMODATIONS TAXES 
                                                            3.  Add lines 1 and 2.  This amount is your gross proceeds from furnishing transient accommodations that are 
    9         360,000 00                                    3. (Note:Add linesDoes1 andNOT2.  Thisincludeamountgeneralisexciseyour grosstaxesproceedsvisibly passedfromonfurnishingor transienttransientaccommodationsaccommodationstaxes visiblythatpassedareon.)
 375,000 0015,000 00  2. T otal general excise taxes visibly passed on.reportable on line 13, Column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49).

         FORM TA-2 (Rev. 2009)                                                                                                     PAGE 2
         Name                                                                                               Hawaii Tax I.D. Number                                                               Tax Year Ending (MM/DD/YY)
            ABC Resort                                                                                         W12345678 - 01                                                                    12/31/10
                                                                   PART V — EXEMPTIONS AND/OR DEDUCTIONS
                                                                                LIST DETAILS CONCERNING “EXEMPTIONS” AND/OR “DEDUCTIONS” CLAIMED.
                                                                                Amounts claimed as an exemption or deduction must be explained; otherwise, the amounts claimed 
                                                                                will be disallowed and proposed assessments prepared against you.  If any of these exemptions 
                                                                                or deductions are claimed in Column (b) on the front page, you must itemize them in the spaces 
                                                                                provided below.  Refer to the SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, 
                           QCB092                                               EXEMPTIONS, AND DEDUCTIONS in Form TA-2 Instructions for further information about 
                                                                                exemptions and deductions.  (NOTE:  If additional space is needed, please attach schedule.)
                   AMOUNT                               OAHU
         FORM TA-2 (Rev. 2009)      0 00                                                                                           PAGE 2
         Name            6                                                                                  Hawaii Tax I.D. Number                                                               Tax Year Ending (MM/DD/YY)
            ABC Resort                                                                                         W12345678 - 01                                                                    12/31/10
                                                                   PART V — EXEMPTIONS AND/OR DEDUCTIONS
                                                                                LIST DETAILS CONCERNING “EXEMPTIONS” AND/OR “DEDUCTIONS” CLAIMED.
                                                                                Amounts claimed as an exemption or deduction must be explained; otherwise, the amounts claimed 
                   AMOUNT                               MAUI, MOLOKAI, LANAIwill be disallowed and proposed assessments prepared against you.  If any of these exemptions 
                                                                                or deductions are claimed in Column (b) on the front page, you must itemize them in the spaces 
                                    0 00                                        provided below.  Refer to the SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, 
                         6 QCB092                                               EXEMPTIONS, AND DEDUCTIONS in Form TA-2 Instructions for further information about 
                                                                                exemptions and deductions.  (NOTE:  If additional space is needed, please attach schedule.)
                   AMOUNT                               OAHU
                                    0 00
STEP 8 —Subtract6            the amount in Column (b), if any, from Column (a) and enter the result in Column (c).  Column (c) is your 
                   AMOUNT                               HAWAII
taxable proceeds.

         ABC does not have any exemptions or deductions so $60,000 is entered on lines 5 and 9, Column (c), and $120,000 is 
         entered on lines 6 and 10, Column (c).
                   AMOUNT                               MAUI, MOLOKAI, LANAI
STEP 9 —           Part VI—RECONCILIATION0 00                             OF GROSS RENTAL OR GROSS RENTAL PROCEEDS                                                                                                   (fig. 3.5)    .  Add lines 1 
through 12, Column6          (c), of the front page, and enter this total on line 1.  The total on line 1 does not include general excise 
and transient      AMOUNTaccommodationsKAUAItaxes visibly passed on.
Line 2.  Enter the total general excise taxes visibly passed on for the year.
Line 3.  Add lines 1 and 2.  This amount is the gross proceeds from furnishing transient accommodations reportable on line 
13, Column         cAMOUNTof your General Excise/UseHAWAII                Tax Annual Return & Reconciliation (Form G-49).
         ABC   visiblyAMOUNTpassed-on $15,000 in general excise taxes for the taxable year [($120,000 x 4.5%) + ($240,000 x 4%)].  ABC 
         enters    GRAND$360,0007TOTALin gross0 00EXEMPTIONSrental proceedsand/oronDEDUCTIONSline 1, $15,000(Enteron linehere2, andand$375,000on line 27, fronton linepage.)3.

                                 PART VI — RECONCILIATION OF GROSS RENTAL OR GROSS RENTAL PROCEEDS
                   AMOUNTAMOUNT                         KAUAI
            1.  Gross rental or gross rental proceeds (Total of Column (a), lines 1 through 12, from front page.)
            9          360,000 00                            (Note: Does NOT include general excise taxes visibly passed on or transient accommodations taxes visibly passed on.)
          15,000 00  2. T otal general excise taxes visibly passed on.
                                                        3.  Add lines 1 and 2.  This amount is your gross proceeds from furnishing transient accommodations that are 
                       375,000 00                            reportable on line 13, Column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49).
                   AMOUNT
         ig    3.5GRAND7   TOTALPART0 00EXEMPTIONSVII — RECONCILIATIONand/or DEDUCTIONSOF PAYMENT(EnterOFhereTRANSIENTand on lineACCOMMODATIONS27, front page.)                                           TAXES 
            ENTER TAXES PAID BY MONTHS IF MONTHLY RETURNS WERE FILED, QUARTERS IF QUARTERLY RETURNS WERE FILED, OR SEMIANNUAL 
            PERIODS IF SEMIANNUAL RETURNS WERE FILED. ALSO, ENTER THE PAYMENT MADE WITH THE ANNUAL RETURN, IF APPLICABLE
           JAN  $ ______________2,475.00                            APR $ ______________2,475.00                                        JUL  $ ______________2,775.00                            OCT $ ______________2,775.00
STEP 10        —FEB Part$ ______________2,475.00VII—RECONCILIATIONPART VI — RECONCILIATIONMAY $OF______________2,475.00PAYMENTOF GROSSOFRENTALTRANSIENTAUG $ ______________OR2,775.00GROSSACCOMMODATIONSRENTAL PROCEEDSNOV $ ______________TAXES2,775.00(reverse side of 
         10           AMOUNT
Form TA-2).       MAREnter$ ______________2,475.00the amount of transientJUN $ ______________accommodations2,475.00              taxesSEP paid$ ______________on2,775.00periodic tax returnsDECfiled$ ______________during2,775.00the taxable year 
(fig. 3.6) .                  1.  Gross rental or gross rental proceeds (Total of Column (a), lines 1 through 12, from front page.)
            9     1st QTR360,000 00$ ____________            (Note: Does2nd QTRNOT$ ___________include general excise taxes visibly3rdpassedQTR $on____________or transient accommodations taxes4thvisiblyQTRpassed$ ____________on.)
            1st SEMIANNUAL PERIOD $ _________________________________           2nd SEMIANNUAL PERIOD $  ______________________________
            2. T otal general excise taxes visibly passed on.
         ABC  enters15,000 00$2,475 for the           months of JanuaryANNUAL $ _______________________________________- June and $2,775 for the months of July - December for the transient 
         accommodations          taxes that were3.  Add linesreported1 and 2. andThispaid.amount is your gross proceeds from furnishing transient accommodations that are 
                       375,000 00                            reportable on line 13, Column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49).

                             PART VII — RECONCILIATION OF PAYMENT OF TRANSIENT ACCOMMODATIONS TAXES 
            ENTER TAXES PAID BY MONTHS IF MONTHLY RETURNS WERE FILED, QUARTERS IF QUARTERLY RETURNS WERE FILED, OR SEMIANNUAL 
            PERIODS IF SEMIANNUAL RETURNS WERE FILED. ALSO, ENTER THE PAYMENT MADE WITH THE ANNUAL RETURN, IF APPLICABLE
           JAN  $ ______________2,475.00                            APR $ ______________2,475.00                                        JUL  $ ______________2,775.00                            OCT $ ______________2,775.00
                  FEB  $ ______________2,475.00                     MAY $ ______________2,475.00                                        AUG $ ______________2,775.00                             NOV $ ______________2,775.00
         10
                  MAR $ ______________2,475.00                      JUN $ ______________2,475.00                                        SEP  $ ______________2,775.00                            DEC $ ______________2,775.00
                  1st QTR $ ____________                            2nd QTR $ ___________                                               3rd QTR $ ____________                                   4th QTR $ ____________ 
            1st SEMIANNUAL PERIOD $ _________________________________           2nd SEMIANNUAL PERIOD $  ______________________________
                                                                    ANNUAL $ _______________________________________

         ig 3.6

FINISHING THE TAX RETURN  (ig. 3.7)
STEP 11 — Add lines 1 through 12 of Column (d), and enter the total on line 13.  This is the “TOTAL TAXES DUE”.   
CAUTION:  LINE 13 MUST BE FILLED IN.  If you do not have any gross rental proceeds and therefore have no tax due, 
enter “0.00” on line 13. 

         ABC has added $4,950, $9,900, $5,550, and $11,100 for a total of $31,500 which is entered on line 13.
STEP 12 — Add all the penalties and interest which have been assessed on taxes owed on the periodic tax returns for the 
taxable year, enter the results to the right of “PENALTY” and “INTEREST”, and enter the total of the two amounts on line 
14.
STEP 13 — Add lines 13 and 14, and enter the total on line 15, “TOTAL AMOUNT”.
STEP  14  —  Add  the  total  amount  of  transient  accommodations  taxes  paid  with  your  periodic  tax  returns  and  any 
delinquency notices for the taxable year.  Enter this amount on line 16, “TOTAL TAXES PAID ON MONTHLY, QUARTERLY, 
OR SEMIANNUAL RETURNS FOR THE PERIOD”.

                                                                                                                          4

                                                                                                                                                                                             DO NOT WRITE IN THIS AREA
                                                                          FORM TA-2                              STATE OF HAWAII — DEPARTMENT OF TAXATION
                                                                        (REV. 2009)         TRANSIENT AOMMOD TIONS  TAXCC                                   A                                                                                             26
                                                                                                                      NU AL RETURN & RECONCILIAAN                            TION
                                                                                                                                 Tax Year Ending
                                                                                                                                                                             1
                                                                                                                                 __1 2 __ / __ 3 1 __ / 1 0__ __                                                               3
                                                                                     QCB091                                              (MM/DD/YY)
                                                                                                                                                                                      HAW AII  TAX I.D . NO . W _1 2 3 4 5 6 7 8 _ _ _ _ _ _ _ - _ _         0 1
                                                                          � Check this box if this is an AMENDED Return
                                                                                                                                                                                            LAST 4 DIGITS OF YOUR FEIN OR SSN: __1  2  3  4__ __ __
                                                                          NAME:_________________________________________________2ABC Resort
                                                                                                                                                                                                                                                   4
                                                                             TAXATION                            GROSS RENTAL OR                  EXEMPTIONS/DEDUCTIONS 
                                                                                                              GROSS RENTAL PROCEEDS               (EXPLAIN ON REVERSE SIDE)     TAXABLE PROCEEDS                          RATE                   TAXES
                                                                             DISTRICT                                    (a)                             (b)                                      (c)                                            (d)
                                                                                                                               PART I — For Periods ending BEFORE July 1, 2009
                                                                        1 OAHU                                                                                                                                               .0725                           1
                                                                        2  MA UI, MOLOKAI, LANAI                                                                                                                             .0725                           2
                                                                        3 H AII AW                                                                                                                                           .0725                           3
                                                                        4  KA UAI                                                                                                                                            .0725                           4
                                                                                             PART II — For Periods beginning AFTER June 30, 2009 and ending BEFORE July 1, 2010
                                                                        5 OAHU                                   60,000 00                                     0 00                         60,000 00                        .0825               4,950 00    5
                                                                        6  MA UI, MOLOKAI, LANAI  5              120,000 00                             6      0 00             8        120,000 00                          .0825           5   9,900 00    6
                                                                        7 H AII AW                                                                                                                                           .0825                           7
                                                                        8  KA UAI                                                                                                                                            .0825                           8
                                                                                                                         PART III — For Periods beginning AFTER June 30, 2010
                                                                        9 OAHU                                   60,000 00                                     0 00                         60,000 00                        .0925               5,550 00    9
                                                                        10  MA UI, MOLOKAI, LANAI  5             120,000 00                             6      0 00             8        120,000 00                          .0925           5 11,100 00     10
                                                                        11 HW AII A                                                                                                                                          .0925                           11
                                                                        12  KA UAI                                                                                                                                           .0925                           12
                                                                                                                 PART IV — TOTAL ANNUAL RETURN AND RECONCILIATION
                                                                        13. TOTAL TAXES DUE. Add Column (d) of lines 1 through 12 and enter result here.                              If you did not have any 
                                                                            activity for the year, enter “0.00” here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11 31,500 00     13
                                                                                                                                                            PENALTY
                                    • ATTACH CHECK OR MONEY ORDER HERE •14.  Amounts Assessed during the year  .  .  .  .  .  .  . .  .  .  .  .  .  .                                         12
                                                                                                                                                            INTEREST                                                                                         14
                                                                        15. TOTAL AMOUNT.  Add lines 13 and 14.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .              13 31,500 00     15
                                                                        16.  TOT AL  T AXES PAID ON MONTHLY,AR TERLY,  OR SEMIANNU QUAL RETURNS FOR THE PERIOD 
                                                                            (and the Annual Return if this is an Amended Return).  PART  VII ON PAGE 2 MUST BE COMPLETED. 16       14                31,500 00                                               16
                                                                        17.  Additional assessments paid for the tax year, if included on line 13 .  .  .          17                          15                                                            17
                                                                                                                                     17
                                                                        18.  PENALTIES $_______________16        INTEREST $_______________ Paid                    18           18                                                                           18
                                                                        19.  TOTAL PAYMENTS MADE FOR THE TAX YEAR (Add lines 16 thru 18)                           19                       19       31,500 00                                               19
                                                                        20. CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN (For Amended Retur                  n ONL Y)  20                                                                                        20
                                                                                                                                                                                20
                                                                        21. NET PAYMENTS MADE. Line 19 minus line 20 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .              2131,500 00     21
                                                                        22. CREDIT TO BE REFUNDED.  Line 21 minus line 15  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                 22
                                                                                                                                                                                                                                22
                                                                        23. ADDITIONAL TAXES DUE.  Line 15 minus line 21  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                               23
                                                                                                                                                                                                                                              23
                                                                                                                                                            PENALTY
                                                                        24.    FOR LATE FILING ONLY       �                                                 INTEREST                        24                                                               24
                                                                        25. TOTAL AMOUNT DUE AND PAYABLE(Add lines 23 and 24)  .  .  .  .  .  .  .  .  .  .  .               .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                               25
                                                                                                                                                                                                                                               25
                                                                        26. PLEASE ENTER THE AMOUNT OF YOUR PAYMENT.  Attach a check or money order payable to 
                                                                            “HAWAII STATE TAX COLLECTOR” in U.S. dollars to Form TA-2.  Write “TA”, the fi  ling period, and your Hawaii 
                                                                            Tax I.D. No. on your check or money order.  Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. BOX 2430, 
                                                                            HONOLULU, HI  96804-2430 or fi  le and pay electronically at www.ehawaii.gov/efi  le.  If you are NOT submitting                                                       26
                                                                            a payment with this return, please enter “0.00” here.   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                              26
                                                                        27. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED from back of form.   .  .  .  .  .  .                                                                              7  27     0 00   27
                                                                          DECLARATION:  I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in 
                                                                          accordance with the provisions of the Transient Accommodations Tax Law, Chapter 237D, HRS and the rules issued thereunder.
   ig 3.7A CORPORATION OR PARTNERSHIP TAX RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT OF SUCH ENTITY.
                                                                        28       Henry Aloha                                                      President /21/11                                   4808  123-4567                            (   )
                                                                              SIGNATURE                                                            TITLE                                                   DATE                                  DAYTIME PHONE NUMBER
STEP 15 — Enter the amount of tax paid with any assessment notices for the taxable year on line 17.
                                                                                                                                                                                                                                                    FORM TA-2 26
STEP 16 — Enter the amount of any penalty paid with your periodic tax returns, delinquency notices, or assessment notices 
for the taxable year on line 18 in the space provided to the right of “PENALTIES $.”
STEP 17 — Enter the amount of any interest paid with your periodic tax returns, delinquency notices, or assessment notices 
for the taxable year on line 18 in the space provided to the right of “INTEREST $.”
STEP 18 — Add the amount of penalty and interest paid, and enter the total on line 18.
STEP 19 — Add the amounts on lines 16, 17, and 18, and enter the total on line 19, “TOTAL PAYMENTS MADE FOR THE 
TAX YEAR”.
STEP 20 — Leave line 20 blank (to be used for Amended Returns ONLY).
STEP 21 — Subtract line 20 from line 19 and enter the “NET PAYMENTS MADE” on line 21.
STEP 22 — Compare the amounts on lines 15 and 21.  If the amount on line 15 is                                                                                                                                      THE SAME AS line 21, go on to Step 
27.
If the amount on line 15 is                                                                                LESS THAN line 21, subtract line 15 from line 21, and enter the result on line 22, “CREDIT TO 
BE REFUNDED”.  Go to Step 27.
STEP 23 —                                                                     If the amount on line 15 is                      MORE THAN line 21, subtract line 21 from line 15 and enter the “ADDITIONAL 
TAXES DUE” on line 23.  This is your taxes now due and payable.  Calculate penalty and interest on this amount if the annual 
return is filed after the due date.
STEP 24 — Late Filing of Return—The penalty for failure to file a return on time is assessed on the tax due at a rate of 5% 
per month, or part of a month, from the due date to the filing date, to a maximum of 25%.
Interest — Interest at the rate of 2/3 of 1% per month, or part of a month, shall be assessed on unpaid taxes and penalties 
beginning with the first calendar day after the date prescribed for payment, whether or not that first calendar day falls on a 
Saturday, Sunday, or legal holiday.
Enter the amounts for Penalty and Interest to the right of “PENALTY” and “INTEREST”, respectively, and enter the total of 
the two amounts on line 24.  If you need help computing the penalty and interest, please call the Taxpayer Services Branch 
for assistance at 808-587-4242 or toll-free at 1-800-222-3229; or leave these lines blank and the Department will compute 
the charges for you and send you a bill.
STEP 25 — If you have taxes now due, add the amounts on lines 23 and 24 and enter the “TOTAL AMOUNT DUE AND 
PAYABLE” on line 25.
STEP 26 — NOTE:  If you are NOT submitting a check with your return, enter “0.00” on line 26.
Write the “AMOUNT OF YOUR PAYMENT”, including any penalty and interest, on line 26.  Attach your check or money order 
for this amount payable to “Hawaii State Tax Collector” in U.S. dollars drawn on any U.S. bank where indicated on the front 
of the return.  Write “TA”, the filing period, and your Hawaii Tax I.D. No. on your check or money order.

                                                                                                                                                         5

                                                                                                                                                                                                    DO NOT WRITE IN THIS AREA
                                                                          FORM TA-2                  STATE OF HAWAII — DEPARTMENT OF TAXATION
                                                                        (REV. 2009)         TRANSIENT AOMMOD TIONS  TAXCC                                           A                                                                                      26
                                                                                                          NU AL RETURN & RECONCILIAAN                                               TION
                                                                                                                                   Tax Year Ending
                                                                                                                                                                                    1
                                                                                                                                   __1 2 __ / __ 3 1 __ / 1 0__ __                                                                    3
                                                                                    QCB091                                                 (MM/DD/YY)
                                                                                                                                                                                             HAW AII  TAX I.D . NO . W _1 2 3 4 5 6 7 8 _ _ _ _ _ _ _ - _ _  0 1
                                                                          � Check this box if this is an AMENDED Return
                                                                                                                                                                                                   LAST 4 DIGITS OF YOUR FEIN OR SSN: __1  2  3  4__ __ __
                                                                          NAME:_________________________________________________2ABC Resort
                                                                                                                                                                                                                                                   4
                                                                             TAXATION                  GROSS RENTAL OR                                EXEMPTIONS/DEDUCTIONS 
                                                                                                    GROSS RENTAL PROCEEDS                             (EXPLAIN ON REVERSE SIDE)        TAXABLE PROCEEDS                          RATE            TAXES
                                                                             DISTRICT                          (a)                                             (b)                                       (c)                                     (d)
                                                                                                                         PART I — For Periods ending BEFORE July 1, 2009
                                                                        1 OAHU                                                                                                                                                      .0725                    1
                                                                        2  MA UI, MOLOKAI, LANAI                                                                                                                                    .0725                    2
                                                                        3 H AII AW                                                                                                                                                  .0725                    3
                                                                        4  KA UAI                                                                                                                                                   .0725                    4
                                                                                             PART II — For Periods beginning AFTER June 30, 2009 and ending BEFORE July 1, 2010
                                                                        5 OAHU                             60,000 00                                                 0 00                          60,000 00                        .0825        4,950 00    5
                                                                        6  MA UI, MOLOKAI, LANAI  5    120,000 00                                         6          0 00              8        120,000 00                          .0825    5   9,900 00    6
                                                                        7 H AII AW                                                                                                                                                  .0825                    7
                                                                        8  KA UAI                                                                                                                                                   .0825                    8
                                                                                                               PART III — For Periods beginning AFTER June 30, 2010
                                                                        9 OAHU                             60,000 00                                                 0 00                          60,000 00                        .0925        5,550 00    9
                                                                        10  MA UI, MOLOKAI, LANAI  5   120,000 00                                         6          0 00              8        120,000 00                          .0925    5 11,100 00     10
                                                                        11 HW AII A                                                                                                                                                 .0925                    11
                                                                        12  KA UAI                                                                                                                                                  .0925                    12
                                                                                                               PART IV — TOTAL ANNUAL RETURN AND RECONCILIATION
                                                                        13. TOTAL TAXES DUE. Add Column (d) of lines 1 through 12 and enter result here.                                     If you did not have any 
                                                                            activity for the year, enter “0.00” here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11 31,500 00     13
                                    • ATTACH CHECK OR MONEY ORDER HERE •14.  Amounts Assessed during the year  .  .  .  .  .  .  . .  .  .  .  .  .  .            PENALTY
                                                                                                                                                                  INTEREST                            12                                                     14
                                                                        15. TOTAL AMOUNT.  Add lines 13 and 14.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .              13 31,500 00     15
                                                                        16.  TOT AL  T AXES PAID ON MONTHLY,AR TERLY,  OR SEMIANNU QUAL RETURNS FOR THE PERIOD 
Send your(checkand the AnnualorReturmoneyn if this is anorderAmendedandRetur                                            n).  PART  VII ON PAthe returnGE 2 MUST BE COMPLETEDto:. 16       14                31,500 00                                        16
                                                                        17.  Additional assessments paid for the tax year, if included on line 13 .  .  .                17                           15                                                     17
                                                                        18.  PENALTIESHawaii$_______________Department16INTERESTof Taxation$_______________17Paid        18            18                                                                    18
                                                                        19.  TOTAL PAYMENTSP.O. BoxMADE2430FOR THE TAX YEAR (Add lines 16 thru 18)                       19                        19       31,500 00                                        19
                                                                        20. CREDIT CLAIMED ON ORIGINAL ANNUHonolulu, HI  96804-2430AL RETURN (For Amended Return ONL Y)  20                                                                                  20
                                                                                                                                                                                       20
                                                                        21. NET PAYMENTS MADE. Line 19 minus line 20 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .              2131,500 00     21
DO NOT22.SENDCREDITCASH. TO BE REFUNDED.Form TA-2  Line 21canminusalsoline 15 be.  . filed.  .  . and.  .  . payment.  .  .  .  .  .  . made.  .  .  .  . electronically.  .  .  .  .  .  .  .  .  . at.  . www.ehawaii.gov/efile..                            22
                                                                        23. ADDITIONAL TAXES DUE.  Line 15 minus line 21  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22                            23
                                                                                                                                                                                                                                              23
STEP 27 — Make sure you have entered the “GRAND                                                                                                                TOTALPENALTYOF EXEMPTIONS/DEDUCTIONS CLAIMED” from the back 
of the form, on line 27.24.    FOR LATE FILING ONLY       �                                                                                                       INTEREST                         24                                                        24
                                                                        25. TOTAL AMOUNT DUE AND PAYABLE(Add lines 23 and 24)  .  .  .  .  .  .  .  .  .  .  .                      .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                        25
                                                                                                                                                                                                                                               25
                                                                        26. PLEASE ENTER THE AMOUNT OF YOUR PAYMENT.  Attach a check or money order payable to 
SIGNING“HAWAIITHESTATERETURNTAX COLLECTOR”(ig. 3.8)in U.S. dollars to Form TA-2.  Write “TA”, the fi  ling period, and your Hawaii 
                                                                            Tax I.D. No. on your check or money order.  Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. BOX 2430, 
STEP 28 —HONOLULU, SignHI your96804-2430tax return. or fi  le and payTheelectronicallysoleatproprietor,www.ehawaii.gov/efi  le. a partner or member,If you arecorporateNOT submittingofficer, or an authorized26                                         agent must 
sign the return,a paymentstatewithhis/herthis return,title,pleasewriteenterthe“0.00”datehere.the   . return.  .  .  .  . is. signed,.  .  .  .  .  . and.  .  .  . write.  .  .  . a. daytime.  .  .  .  .  .  . contact.  .                 phone number.   26
                                                                        27. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED from back of form.   .  .  .  .  .  .                                                                              7  27     0 00   27
                                                                          DECLARATION:  I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in 
                                                                          accordance with the provisions of the Transient Accommodations Tax Law, Chapter 237D, HRS and the rules issued thereunder.
                                                                          A CORPORATION OR PARTNERSHIP TAX RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT OF SUCH ENTITY.
                                                                        28    Henry Aloha                                                             President /21/11                                      4808  123-4567                     (   )
                                                                              SIGNATURE                                                                  TITLE                                                    DATE                           DAYTIME PHONE NUMBER
                                                                                                                                                                                                                                                    FORM TA-2 26

     ig 3.8

SENDING IN THE TAX RETURN AND PAYMENT
Attach a check made payable to the “HAWAII STATE TAX COLLECTOR” in U.S. dollars to the tax return.  Write “TA,” the 
filing period, and your Hawaii Tax I.D. No. on the check so that it may be properly credited to your account.  Attach your check 
or money order where indicated on the front of Form TA-2.  Do not send cash.
Send the tax return and check to:  Hawaii Department of Taxation, P.O. Box 2430, Honolulu, HI  96804-2430

INSTRUCTIONS FOR FILING AN AMENDED FORM TA-2
If you file your Form TA-2 and later become aware of any changes you must make to reported gross rental or gross rental 
proceeds or exemptions/deductions, you may file an amended return on Form TA-2 to change the Form TA-2 you already 
filed.  (Note:  the Amended Transient Accommodations Tax Annual Return & Reconciliation, Form TA-12, has been made 
obsolete.)
Complete your amended Form TA-2 as follows:
1. Check the box at the top of the front page of the Form TA-2 to designate that this is an amended return (see fig. 3.1).

2. Enter the correct amounts of gross rental or gross rental proceeds, exemptions/deductions, taxable proceeds, and 
   taxes due which should have been reported on the original Form TA-2.  Follow Steps 1 through 11 above used to 
   complete your original return.  (Note: Entries which were correctly reported on the original Form TA-2 also must be 
   entered on the appropriate line(s).  Failure to do so will result in a change from the correct amount to -0-.)

3. Enter on line 14 the amounts of any penalty and/or interest assessed as of the date the amended return is filed.  
   Penalty and interest are generally assessed because the original returns were filed after the filing deadline or because 
   the taxes due were not paid in full by the filing deadline.

4. Enter on line 16 the total amount of taxes, additional assessments, and penalty and/or interest paid less any refunds 
   received for the tax year.  Include payments made with the original periodic and annual returns, as well as any 
   supplemental payments made after they were filed.  REMINDER: Payments are applied first to recover costs incurred 
   by the Department, then to any interest due, then to penalties, and finally, to taxes.

5. Enter on line 20 the amount of credit claimed on your original Form TA-2.

6. Subtract line 20 from line 19 and enter the “NET PAYMENTS MADE” on line 21.

7. If line 15 is LESS THAN line 21, subtract line 15 from line 21 and enter the result on line 22, “CREDIT TO BE 
   REFUNDED”.

                                                                                                                                                               6

8. If line 15 is MORE THAN line 21, subtract line 21 from line 15 and enter the result on line 23, “ADDITIONAL TAXES 
   DUE”.

9. If the amended Form TA-2 is being filed after the due date of the original Form TA-2, and if there is an amount entered 
   on line 23, enter on line 24 the amount of any penalty and/or interest now due.  On a timely filed original Form TA-2, a 
   penalty of 20% of the tax due will be assessed if any tax remains unpaid after 60 days from the prescribed due date of 
   the original Form TA-2.  The 60-day period is calculated beginning with the prescribed due date, even if the prescribed 
   due date falls on a Saturday, Sunday, or legal holiday.  This penalty is applicable to amended Form TA-2s for timely 
   filed original Form TA-2s.  Interest at the rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid 
   taxes and penalties assessed beginning with the first calendar day after the date prescribed for payment, whether or 
   not that first calendar day falls on Saturday, Sunday, or legal holiday.

10. Add lines 23 and 24 and enter the total on line 25, “TOTAL AMOUNT DUE AND PAYABLE”.

11. Enter on line 26 the amount of any payment being made with the amended Form TA-2.  If the amended Form TA-2 is 
   being filed after the due date of the original Form TA-2, include any additional penalty and interest in your payment.  
   Attach your check or money order for this amount payable to “Hawaii State Tax Collector” in U.S. dollars drawn on any 
   U.S. bank where indicated on the front of the amended Form TA-2.  Write “TA”, the filing period, and your Hawaii Tax 
   I.D. No. on your check or money order.

   Send your check or money order and the amended Form TA-2 to:

        Hawaii Department of Taxation 
        P.O. Box 2430 
        Honolulu, HI  96804-2430

   DO NOT SEND CASH.  An amended Form TA-2 CANNOT be electronically filed.

12. If any exemptions/deductions are claimed, complete the reverse side of the amended Form TA-2.  The amount and 
   type of exemptions/deductions claimed must be individually listed even if reported correctly on the original Form TA-2 
   filed.

13. Enter the total of all exemptions/deductions reported on reverse side of the amended Form TA-2 on line 27.

14. Sign your name and write your title, the date, and a daytime contact phone number in the spaces provided on the front 
   page of the amended Form TA-2 (see fig. 3.8).

                                               7

 SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS  
    (NOTE: ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES)

Section 237D-1:  Gross rental or gross rental proceeds do not include:
         (1) The amount of transient accommodations taxes passed-on, collected, and 
             received from the consumer.
         (2) The amount of general excise taxes passed-on, collected, and received 
             from the consumer.
         (3) Charges for guest amenities, including meals, beverages, telephone 
             calls, laundry, and service charges. (Section 18-237D-1-03(c), Hawaii 
             Administrative Rules)
         (4) Accounts charged off as worthless for income tax purposes by an accrual 
             basis taxpayer. (Section 18-237D-1-03(e), Hawaii Administrative Rules)
           Division of gross rental or gross rental proceeds:
         Where  transient  accommodations  are  furnished  by  an  operator  through  an 
         arrangement with a travel agency or tour packager at noncommissionable negotiated 
         contract rates and the gross rental or gross rental proceeds are divided between 
         the operator and the travel agent or tour packager, the gross rental or gross rental 
         proceeds to the operator is the respective portion allocated or distributed to the 
         operator, and no more.  

Section 237D-3: The following are exempt from the Transient Accommodations Tax:
     (1) Health  care  facilities  including  all  such  facilities  enumerated  in  Section  321-
         11(10).
     (2) School dormitories of a public or private educational institution providing education 
         in grades kindergarten through twelve, or of any institution of higher education.
     (3) Lodging provided by nonprofit corporations or associations for religious, charitable, 
         or educational purposes; provided that this exemption shall apply only to the 
         activities of the religious, charitable, or educational corporation or association as 
         such and not to any rental or gross rental the primary purpose of which is to 
         produce income even if the income is used for or in furtherance of the exempt 
         activities of such religious, charitable, or educational corporation or association.
     (4) Living accommodations for persons in the military on permanent duty assignment 
         to  Hawaii,  including  the  furnishing  of  transient  accommodations  to  those 
         military  personnel  who  receive  temporary  lodging  allowances  while  seeking 
         accommodations in Hawaii or while awaiting reassignment to new duty stations 
         outside the State.
     (5) Low-income  renters  receiving  rental  subsistence  from  the  state  or  federal 
         governments and whose rental periods are for durations shorter than sixty days.
     (6) Operators of transient accommodations who furnish accommodations to full-time 
         students enrolled in an institution offering post-secondary education.  The director 
         of taxation shall determine what shall be deemed acceptable proof of full-time 
         enrollment.  This exemption shall also apply to operators who furnish transient 
         accommodations to students during summer employment.
     (7) Accommodations furnished without charge such as, but not limited to, complimentary 
         accommodations,  accommodations  furnished  to  contract  personnel  such  as 
         physicians, golf or tennis professionals, swimming and dancing instructors, and 
         other personnel to whom no salary is paid or to employees who receive room and 
         board as part of their salary or compensation.  
     (8) Accommodations furnished to foreign diplomats and consular officials who are 
         holding cards issued or authorized by the United States Department of State 
         granting them an exemption from state taxes.

                                  8