Tax Information Releases (TIRs)

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Year:
2010 ] [ 2011 ] [ 2012 ] [ 2013 ] [ 2016 ] [ 2017 ] [ 2018 ] [ 2019 ]

2019

2019 TAX Information Releases by Date
Number Date Title / Description
2019-04 December 11, 2019 Mandatory Verification Review (Agreed Upon Procedures Report) for the Motion Picture, Digital Media, and Film Production Income Tax Credit
2019-03 October 17, 2019 Guidance Regarding Marketplace Facilitators, Act 2, Session Laws of Hawaii 2019
2019-02 July 1, 2019 Resort fees; Proposed Administrative Rules Relating to the Transient Accommodations Tax as amended by Act 20, Session Laws of Hawaii 2019
2019-01
REVISED
January 25, 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.
  This TIR has been revised by deleting the bulleted summary of Act 143, SLH 2018. The administrative rules contained within have not been amended in any way.

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2018

2018 TAX Information Releases by Date
Number Date Title / Description
2018-07 October 10, 2018 Act 211, Session Laws of Hawaii 2018 – Transient Accommodations Tax and Allocation of Gross Rental Proceeds to Transient Accommodations Brokers, Travel Agencies, and Tour Packagers
2018-06 June 25, 2018 General Excise Tax Exemption for Contracting and Services Exported Outside the State; Sourcing of Income from Contracting and Services
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
OBSOLETE
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
OBSOLETE
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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Page Last Updated: December 11, 2019