HI SB2086

Requires individuals filing Hawaii income tax returns to report and remit use tax liabilities on their individual income tax returns for taxable years beginning after December 31, 2018.

Requires individuals not filing income tax returns to file annual use tax returns by the twentieth day of the fourth month following the end of the calendar or fiscal year.

Mandates the Department of Taxation provide information in individual income tax return instructions and on its website explaining use tax obligations, methods to calculate use tax owed, and how to report and pay use taxes.

Requires the Department of Taxation to print a line on individual income tax return forms starting with taxable years beginning after December 31, 2018, for taxpayers to attest to their use tax liability compliance.

Addresses Hawaii's uncollected use tax estimated at $122.5 million in 2012 by requiring individual compliance reporting rather than only business reporting through general excise tax licenses.