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Tax Information

Last Updated 10/2/2018 11:28:00 AM

Tax Information

 

Tax Type Rate
Federal USF Centrex Line 10+

This rate is effective as of 10/1/2018 for lines 10 and above.

$0.33 per line
Federal USF Centrex Lines 1-9

This rate is effective as of 10/1/2018 for the first 1-9 lines - each line.

$3.00 flat rate
Federal USF ISDN BRI

Effective 10/1/2018

$2.84 per line
Federal USF ISDN PRI

Effective 10/1/2018

$18.26 per line
Federal USF Multi-Line - Business

Effective 10/1/2018

$3.00 per line
Federal USF Non-Primary Line - Residential

Effective 10/1/2018

$1.58 per line
Federal USF Primary Line - Residential

Effective 10/1/2018

$1.47 per line
Federal USF Single Business Line

Effective 10/1/2018

$1.47 per line
Federal USF PBX Line

Effective 10/1/2018

$3.00 per line
Federal Excise Tax (FET)

The Internal Revenue Code imposes the Federal Excise Tax (FET) on most local and long distance telephone service. Payments of FET are remitted to the Internal Revenue Service. Note that the base for this includes the other surcharges: Hawaii Intrastate Surcharge, Hawaii Telecommunication Relay Service (TRS), 911, Inter Acc Chrg Ln Fee, Federal Universal Service Fund (FUSF), and PUC Fee. Effective August 1, 2006, the FET will no longer apply to long distance calls.

3%
Federal Universal Service Fees (FUSF)

The Federal Universal Service Fee is a charge allowed by the Federal Communications Commission (FCC) to recover the mandatory contribution made by Hawaiian Telcom to maintain the FCC's Universal Service Fund. This fund is used to reimburse telecommunication companies for price discounts on some telecommunication services and products for schools, libraries, rural health care providers, and low-income families. The fund also covers providing service in high-cost areas. The FCC allows these charges to be passed on to customers. This fee can be adjusted every quarter. This rate is effective 10/1/2018. The previous rate of 17.9% is effective until 9/30/2018.   

20.1%
General Excise Tax (GET)

The rates are: Retail business activities in the State (except Oahu) is 4%. Oahu is 4.5% (0.5% Honolulu County Surcharge effective 1/1/07). The Company is allowed to recover the “tax on tax” so the effective rate for Oahu is 4.712% and for all other islands, 4.166% Wholesale activities in the state (resellers): .5%

See rates under Tax Type
Interstate Telecommunications Service

The collected taxes are remitted to the State.

1.99%
Intrastate Surcharge

The Hawaii Public Utility Commission approved the latest rate of 11.23% on October 1997. Local Package Rate - 4.7343% Local Package Plus Rate - 5.8387%

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Public Service Company (PSC) Tax

The rate is 5.885% and is generally built into the tariff rate for telecommunications services. There is also a Declining PSC tax for resellers rates which is 2.5% for 2006, reduced to .5% for calendar year 2007 and thereafter. A .5% wholesale PSC rate is applied to certain wholesale services.

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Public Utility Commissions (PUC) Fee

The rate is .5%, but .25% is included in the tariff rate and .25% is listed as a separate line item on your invoice.

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Statewide 911 Emergency Service Surcharge

This fee is assessed to pay for statewide 911 emergency telephone service and is charged per telephone access line.

$0.27
Subscriber Line Charge (SLC)

Primary line RES or BUS is $6.50 and the non-primary is $7.00
Multi-line BUS is $8.26
ISDN BRI is $7.00
ISDN PRI is $41.30
Effective 7/1/2018.

See rates under Tax Type
Telecommunication Relay Service (TRS)

This rate is $0.12 per access line; $0.60 per PRI. For services in Hawaiian Telcom Services Inc., the tariff rate is 0.23%. Effective 8/1/2017.

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Cable Franchise Fee

 

Federal law and Hawaii Administrative Rules allow regulating entities to recover administrative costs through the assessing of a Franchise Fee upon cable TV services. This rate is effective 4/1/2014.

 

5%
Access Recovery Charge (ARC)

 

The Federal Communications Commission (FCC) via the Universal Service Fund (USF)/Intercarrier Compensation (ICC) Transformation Order established the Access Recovery Charge (ARC) for every residential and business phone line.
Effective 7/1/2018.

 

Res Primary/ Res Non-Primary/ Single Bus/ ISDN BRI:$0.53
Multi-Bus:$1.06
ISDN PRI: $5.30