Tax Facts

Tax Facts are publications of the Department of Taxation on tax subjects of current interest and are not intended to be a complete statement of the law. Subsequent developments in the law (legislation, rules, cases, etc.) should be consulted.

Tax Facts on Administration of Taxes
Date Number Title / Description
Revised February 2018 TF 31-2 Tax Clearances for State and County Contracts
Revised March 2018 TF 31-1 Licensing and Tax Information for New Businesses
Revised March 2018 TF 2001-1 Hawaii Tax Appeals
Revised May 2016 TF 2000-2 Offer in Compromise
Revised March 2018 TF 99-4 Parent Teacher Organizations and Other School Related Organizations
Tax Facts on Income Tax
Date Number Title / Description
Revised February 2018 TF 2010-1 Understanding HARPTA
Revised March 2018 TF 99-4 Parent Teacher Organizations and Other School Related Organizations
Revised March 2018 TF 99-2 Business Tax Incentives
Revised June 2016 TF 98-3 Tax Information for Non-Profit Organizations
Revised July 2017 TF 97-4 Form N-15: Nonresident and Part-Year Resident Return
Revised March 2018 TF 97-2 Income Tax Information for Nonresident Military Servicemembers
Tax Facts on General Excise/Use Tax
Date Number Title / Description
Issued April 2018 TF 2017-1 Agricultural Cooperatives
Revised February 2018 TF 2016-1 Exemptions for Foreign Diplomats and Consular Officials
March 2015 TF 37-1 General Excise Tax (GET)
Revised March 2018 TF 2001-2 Taxation of Agricultural and Aquacultural Producers in Hawaii
Revised March 2018 TF 99-4 Parent Teacher Organizations and Other School Related Organizations
Revised April 2018 TF 99-3 General Excise and Use Tax Information for Construction Contractors
Revised March 2018 TF 99-2 Business Tax Incentives
Revised June 2016 TF 98-3 Tax Information for Non-Profit Organizations
Revised April 2018 TF 98-1 General Excise Tax on Medical and Dental Charges
Revised March 2018 TF 95-1 Use Tax
Tax Facts on Miscellaneous Taxes
Date Number Title / Description
Revised February 2018 TF 99-1 Hawaii’s Fuel Tax
September 1998 TF 98-2 Taxation of Motor Carriers – Public Service Company Tax Law
SUPERSEDED by Act 9, Third Special Session Laws of Hawaii 2001
Tax Facts on Transient Accommodations Tax
Date Number Title / Description
August 2017 TF 2017-2 Advertising and Display Requirements for Operators of Transient Accommodations
Revised February 2018 TF 2016-1 Exemptions for Foreign Diplomats and Consular Officials
Revised March 2018 TF 98-4 Transient Accommodations Tax on Time Share Occupancy
Revised March 2018 TF 96-2 Transient Accommodations Tax

For consistency, files provided in pdf format.

RELATED INFORMATION: