Tax Information Releases (TIRs)

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Year:
2010 ] [ 2011 ] [ 2012 ] [ 2013 ] [ 2016 ] [ 2017 ] [ 2018 ]

2018

2018 TAX Information Releases by Date
Number Date Title / Description
2018-05 May 18, 2018 Transient Accommodations Tax Obligations for Rooms Rented to Airline Crew Members
2018-04 April 10, 2018 Guidance Regarding the Motion Picture, Digital Media, and Film Production Income Tax Credit; Temporary Hawaii Administrative Rules §§ 18-235-17-01 to 18-235-17-20; Act 143, Session Laws of Hawaii 2017
2018-03 February 9, 2018 Renewable Fuels Production Tax Credit, Hawaii Revised Statutes Section 235-110.31
2018-02 January 12, 2018 General Excise Tax Exemption for TRICARE
2018-01 January 8, 2018 General Excise Tax Obligations of Transportation Network Companies and Drivers

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2017

2017 TAX Information Releases by Date
Number Date Title / Description
2017-01 June 28, 2017 Withholding of State Income Taxes on the Disposition of Hawaii Real Property

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2016

2016 TAX Information Releases by Date
Number Date Title / Description
2016-02 May 25, 2016 Voluntary Disclosure
2016-01 March 14, 2016 Amendment to General Instructions for Filing the General Excise/Use Tax Returns (Forms G-45 and G-49) Relating to Transient Accommodations Rentals

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2013

2013 TAX Information Releases by Date
Number Date Title / Description
2013-01 January 15, 2013 Advanced Notice of Proposed Administrative Rules Relating to Cash Economy Enforcement
2013-02 September 25, 2013 Department of Taxation Policies Relating to the Hawaii Tax Credit for Research Activities

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2012

2012 TAX Information Releases by Date
Number Date Title / Description
2012-01 November 20, 2012 Temporary Administrative Rules Relating to the Renewable Energy Technologies Income Tax Credit (RETITC)

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2011

2011 TAX Information Releases by Date
Number Date Title / Description
2011-01 June 29, 2011 General Excise Taxation of Convention and Conference Fees
2011-02 July 7, 2011 General Excise Taxation of Sales of Tangible Personal Property to the Federal Government and the Grandfathering Rules Under Act 105, SLH 2011
2011-03 July 19, 2011 Effect of Act 105, SLH 2011, on General Excise Tax Liability of Mobile Telecommunications Service Providers
2011-04 September 26, 2011 General Excise Tax Reporting Requirements for Nonprofit Organizations
2011-05 November 10, 2011 Clarification of what constitutes a transient accommodation furnished on a complimentary or gratuitous basis.

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2010

2010 TAX Information Releases by Date
Number Date Title / Description
2010-01 May 3, 2010 Military Spouses Residency Relief Act (“MSRRA”)
2010-02 May 3, 2010 Further guidance regarding the term “system” for purposes of the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5
2010-03 May 21, 2010 Further technical clarification regarding the term “system” for purposes of the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5
2010-04 July 29, 2010 Interpretation of “Qualified Production” for purposes of Tax Credit Claims under the Motion Picture, Digital Media, and Film Production Income Tax Credit, HRS § 235-17.
2010-05 July 29, 2010 Act 155, Session Laws of Hawaii 2010, Relating to General Excise Tax; The General Excise Tax Protection Act
2010-06 July 29, 2010 Act 74, Session Laws of Hawaii 2010; Estate & Transfer Tax
2010-07
SUPERSEDED
August 17, 2010 Voluntary Disclosure Practice
SUPERSEDED by 2016-02
2010-08 October 1, 2010 Act 91, Session Laws of Hawaii 2010, Relating to General Excise Tax
2010-09 October 6, 2010 Hawaii Estate & Transfer Tax Administration; Marital Deduction, QTIP Election, Extension to File the Return, and Basis in Property Received from a Decedent
2010-10 October 13, 2010 Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5

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