Aloha from DOTAX!
Our mission is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner.
File returns, make payments and manage your tax accounts online on Hawaii Tax Online (HTO). HTO currently supports Individual Income, Partnerships, Estate, Fiduciary, Corporate Income, Franchise, General Excise, Public Service Company, Rental Motor Vehicle, Tour Vehicle, Car-Sharing Vehicle Surcharge, Seller’s Collection, Transient Accommodations, Use, and Withholding tax types. New upgrades and functionality were added to HTO on November 13, 2018. To learn more about the upgrades, click HERE
- Tax Information Release 2019-01
Posted January 16, 2019
Proposed Administrative Rules Relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit as amended by Act 143, Session Laws of Hawaii 2017
On April 10, 2018, the Department of Taxation (Department) issued Tax Information Release (TIR) 2018-04 which made the temporary administrative rules effective until December 31, 2018. The purpose of this TIR is to provide advanced notice of the proposed administrative rules relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit (film credit) under Hawaii Revised Statutes (HRS) section 235-17 as amended by Act 143, Session Laws of Hawaii 2017 (Act 143). This TIR and the attached proposed administrative rules are effective from January 1, 2019 until the effective date of the administrative rules adopted in final form.
- Council on Revenues Meeting March 12, 2019
Posted January 11, 2019
The next tentative (GF) COR meeting is set for Tuesday, March 12, 2019 at 2pm.
- Recently Submitted Annual Reports to the Legislature
• Department of Taxation Annual Report Posted 1/10/2019
• Electronic Funds Transfers Posted 1/10/2019
• Goals and Objectives (12/21/2018)
• Hawaii Income Tax Statistics for Tax Year 2016 (12/20/2018)
• Tax Credits Claimed by Hawaii Taxpayers for Tax Year 2016 (12/20/2018)
• Hawaii General Excise and Use Tax Exemptions for Tax Year 2017 (12/20/2018)
• Hawaii Business Income Tax Statistics for Tax Year 2016 (12/12/2018)
• FY18 Cash Economy Enforcement Act (12/6/2018)
- Former Maui Tax Preparer Arrested for Tax Violations
Posted January 9, 2019
Wailuku, Maui – On January 9, 2019, Nicole Rapoza, a former tax preparer, was arrested in Lahaina, Maui by Special Agents from the Department of Taxation and State of Hawaii Deputy Sheriffs for tax violations.
Hawaii Tax ID Number Changes
Existing Hawaii Tax Identification Numbers associated with business tax types will be replaced with a new account number and format as the Department modernizes its computer systems. Find out more.
Tax System Modernization Program
The Department is undergoing a major modernization effort to transform its operations and meet the rising expectations of today’s taxpayers. Find out more.
Tax Practitioner Priority Office
The Practitioner Priority Specialist is the first point of contact for registered tax practitioners who have State tax related issues. Find out more.
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.
Tax Review Commission
Every five years a State Tax Review Commission conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The most recent TRC dissolved at the adjournment of the 2018 legislative session. The next TRC will be appointed in 2020 and present its report to the 2022 legislative session. 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.