N&K CPAs Inc.

One of the largest locally owned certified public accounting firms in the State of Hawaii servicing local, national, and international clientele across the pacific.

Welcome to N&K CPAs,  Inc, one of the largest locally owned certified public  accounting firms in  the State of Hawaii. The firm was founded in 1973 with  the partnership  of Sadao Nishihama and Glenn T. Kishida. Today, the  firm has over 60  personnel, including six principals.

There are five major divisions in the firm: Assurance Services, Tax Services, Management Consulting, Information Technology, and Administrative Services. Together, personnel in these divisions provide clients with a full range of services from the traditional audit, tax, and bookkeeping services to business and technology consulting. There is also an international department which services our foreign clients.

Refund on fuel tax available for off-road use

Contractors are often eligible for a partial refund of the federal excise tax they pay on certain fuels.
A federal excise tax of 18.4 cents a gallon is imposed on gasoline, with clear diesel fuel and clear kerosene being taxed at 24.4 cents a gallon. If you use these types of fuels in your business, you may be entitled to a refund of the excise tax you paid.
The amount of these taxes may be credited or refunded if the fuel is used in such off-road ways as heating oil, in stationary engines, in non-highway vehicles and in separate engines mounted on highway vehicles.

Read more