The Hawaii Department of Taxation issued an announcement regarding mandatory filing of electronic returns for certain tax types, effective October 1, 2019. Rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax returns for taxable periods beginning on or after October 1, 2019 will be required to be filed electronically. Form RV-2 (Periodic Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax) and Form RV-3 (Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Annual Return and Reconciliation) are available for electronic filing on Hawaii Tax Online. The Department will impose a penalty of 2% on the tax amount required to be shown on the return if it’s not filed electronically, unless the failure is due to unreasonable cause and not neglect. The Department announced that it will be phasing in other tax types for mandatory electronic filing in the future. (Announcement No. 2019-06, Hawaii Department of Taxation, June 17, 2019)