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Kaneohe Bay Drive
work still on track

Question: When is construction work on Kaneohe Bay Drive, in front of Castle High School, going to be completed? I live close by, and every day I see only two to three people working on the job. It's really annoying, especially when the job seems to be prolonged.

Answer: The project to improve Kaneohe Bay Drive did begin nearly two years ago -- in September 2003 -- but the state Department of Transportation says it's not behind schedule and hasn't been hit by any delays.

In fact, the $3.22 million project, scheduled to be completed in October, might be done in July, "weather permitting," said transportation spokesman Scott Ishikawa.

The project, near the Puohala Street intersection to Kawa Bridge, involves widening the road to improve traffic flow by adding a storage lane for vehicles entering and exiting Castle High School.

The two Kailua-bound lanes will merge farther down, near Kawa Bridge, instead of just after the Puohala Street intersection fronting the school, Ishikawa explained.

The project is in Phase 3 of four phases. The final phase will involve paving over the entire roadway.

Q: If you start a mail-order or Internet business and all of your customers reside in other states, do you have to file general excise taxes?

A: Yes.

According to the state Department of Taxation, anyone operating a mail-order or Internet business in Hawaii must file an application for a Hawaii general excise tax license and file general excise tax returns with the state. It doesn't matter if all the customers are in other states.

But while gross income from this business must be reported on general excise tax returns, it will not be subject to the tax if the goods or services provided are exported out of Hawaii for use outside Hawaii.

Nontaxable amounts are reported on the returns, then deducted from the gross income.

You and each customer must complete a Form G-61, "Export Exemption Certificate for General Excise and Liquor Taxes," as part of each order or contract of sale, the Tax Department said.

Substitutions are allowed. You are advised to check Form G-61 for more information.

For tax information, call the Taxpayer Services Branch at 587-4242 or toll-free at 800-222-3229, or e-mail Taxpayer.Services@hawaii.gov.

You can also request tax forms by fax or mail 24 hours a day by calling 587-7572 or toll-free at 800-222-7572, or by visiting the tax department's Web site at www.state.hi.us/tax.

An apology

A "Kokua Line" reader recently sent in an unsigned letter with no details expressing regret for an apparent incident of road rage:

To the woman who was driving on Kamehameha Highway -- I want to apologize for making an obscene gesture at you. It was senseless and foolish. -- Name Withheld

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