Aloha from DOTAX!
Our mission is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner.
- Tax Announcement 2016-03
February 1, 2016
The Department of Taxation (DOTAX) is launching the Administrative Appeals and Dispute Resolution Program (AADR). AADR is a streamlined method to quickly and fairly resolve tax disputes involving audit assessments without litigation.
- Tax Announcement 2016-02
January 29, 2016
Fuel tax rates reinstated for Diesel, Gasoline and Naphtha, Effective January 1, 2016
Act 188, SLH 2012, sunseted on December 31, 2015. Section 243-4(a), Hawaii Revised Statutes, reverts to the tax rate for diesel oil and gasoline or other aviation fuel sold for use in or used for airplanes to 1 cent for each gallon which was in effect on May 29, 2007 and removes the definition of “Power-generating facility”.
- Tax Facts 2016-1
January 22, 2016
Exemptions for Foreign Diplomats and Consular Officials
This Tax Facts answers common questions that involves gross receipts from sales made to foreign diplomats or consular officials that may be exempt from both the General Excise Tax and Transient Accommodations Tax.
- Tax Announcement 2016-01
January 22, 2016
International Union for Conservation of Nature (IUCN) World Conservation Congress
In September, Hawaii will host the IUCN World Conservation Congress. It is anticipated that during this event a large number of foreign diplomats and consular officials will be present, so the Department of Taxation would like to remind vendors that gross receipts from sales made to foreign diplomats or consular officials may be exempt from both General Excise Tax (GET) and Transient Accommodations Tax (TAT). Tax Facts No. 2016-01, Tax Exemptions for Foreign Diplomats and Consular Officials, provides a detailed discussion regarding the following tax exemptions.
- Council on Revenues Meeting
January 11, 2016
The next tentative (GF) COR meeting is set for Thursday, March 10, 2016 at 1pm.
- Update: Tax Refunds
January 8, 2016For the 2016 tax season, the Department has adopted additional safeguards that may delay tax refunds for some taxpayers, but not all, for up to 16 weeks. We encourage taxpayers who are expecting refunds to file early. By filing early, taxpayers are more likely to receive their refund quicker. Interest may be paid if your refund is not issued by July 20, 2016. Please be assured that we are doing everything we can to expedite the processing of all tax returns and ask for the public’s continued patience.
- TAT License Advertising Rules Forthcoming
January 4, 2016
Act 204, Session Laws of Hawaii 2015, became effective January 1, 2016, and requires that operators of transient accommodations designate an on-island local contact and display that contact’s name, phone number and email address inside the unit, and provide that information either in online advertisements, or to the guest upon check-in. Act 204 also requires that a unit’s TAT license number be displayed both inside the unit itself and in all online advertisements, either directly in the advertisement or by a link. Temporary administrative rules will be issued shortly to help clarify the TAT license number advertising and posting requirements, including how penalties may be assessed.
- UPDATE: New Lockbox for GET payments Launched
December 16, 2015
GET taxpayers should mail their GET payments to a new, separate P.O. Box to expedite processing of GET payments:
GET Returns (Form G-45) – P.O. Box 1425, Honolulu, HI 96806-1425
GET Payments (Form VP-1 plus payment) – P.O.Box 1730, Honolulu, HI 96806-1730.
For more information, click here.
Taxpayer Advocate Office
If you have unsuccessfully tried to solve a State tax problem through the normal channels or if you believe that your rights as a taxpayer have been abridged, the Taxpayer Advocate may be able to assist you. Find out more.
Administrative Appeals Office
The Administrative Appeals Office (AAO) is responsible for administering the Administrative Appeals and Dispute Resolution (AADR) program. AADR is a streamlined process to appeal an audit assessment. Find out more.
Online Certificate of Vendor Compliance (HCE)
Expedites your ability to furnish proof of compliance with the requirements of 103D-310(c), HRS. Find out more.
General Excise Tax/County Surcharge
Report Tax Violations
To ensure that all sectors of Hawaii’s economy, especially those that transact business in cash, pay their fair share of taxes; and to prevent, through enforcement and deterrence, the shortchanging of those that comply with Hawaii tax laws. Find out more.
Council on Revenues
The Council reports its latest revenue forecast to the governor and the legislature on June 1, September 10, January 10, and March 15 of each year. In addition, the Council prepares estimates of the state total personal income for such calendar years as are necessary for establishing the state expenditure ceiling. Find out more.
Act 326 Transient Accommodation Reporting
Act 326, Session Laws of Hawaii 2012, requires both operators of transient accommodations and associations of unit/apartment owners or planned community associations (“Associations”) to report certain information. Find out more.