County_Surcharge_When_Does_It_Apply.txt - November 16, 2010


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I. Oahu Taxpayer (Business) ...

	A. Sells To Oahu Customer 

		1. And, if 4% Transactions?

			County Surcharge? YES! 

		2. If not 4% Transactions?

			County Surcharge? NO! 

	B. Sells To Neighbor Island or Out-of-State Customer

		County Surcharge? NO!

II. Neighbor Island or Out-of-State Taxpayer (Business) ...

	A. Sells To Oahu Customer

		1. And, if 4% Transactions ...

			a. And if [Neighbor Island or Out-of-State Taxpayer 
			(Business) has] Presence on Oahu? 

				County Surcharge? YES! 

			b. If [Neighbor Island or Out-of-State Taxpayer 
			(Business) has] No Presence on Oahu? 

				County Surcharge? NO! 

		2. If not 4% Transactions?

			County Surcharge? NO! 

	B. Sells To Neighbor Island or Out-of-State Customer

		County Surcharge? NO! 

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Based on http://www6.hawaii.gov/tax/a2_b2_7csurchg.htm -
tcs_pg1.jpg 10/20/2006 2:42 PM, and
tcs_pg2.jpg 10/20/2006 2:42 PM.

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