Tax Information Releases (TIRs) Archive

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Year:
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1990 ] [ 1991 ] [ 1992 ] [ 1993 ] [ 1994 ] [ 1995 ] [ 1996 ] [ 1997 ] [ 1998 ] [ 1999 ]
1980 ] [ 1981 ] [ 1982 ] [ 1983 ] [ 1984 ] [ 1985 ] [ 1986 ] [ 1987 ] [ 1988 ] [ 1989 ]
1970 ] [ 1971 ] [ 1972 ] [ 1973 ] [ 1974 ] [ 1975 ] [ 1976 ] [ 1977 ] [ 1978 ] [ 1979 ]
1963 ] [ 1964 ] [ 1965 ] [ 1966 ] [ 1967 ] [ 1968 ] [ 1969 ]

2009

2009 TAX Information Releases by Date
Number Date Title / Description
2009-01 February 18, 2009 Procedural Guidelines for Requesting Letter Rulings
2009-02
OBSOLETE
June 15, 2009 Exemption for contracting or services exported out of state, HRS section 237-29.53; Imposition of tax on imported services or contracting, HRS section
238-2.3
2009-03 August 6, 2009 State of Hawaii Voluntary Disclosure Guidelines for IRS Voluntary Disclosures of Undeclared Offshore Bank Accounts
2009-04 September 14, 2009 Application of Chapter 238, HRS (Use Tax Law), to Out-of-State Manufacturer-Retailers that are Similarly Situated to In-State Manufacturer-Retailers
2009-05 September 17, 2009 Advanced Notice of Proposed Administrative Rules Relating to the Taxation of the Motion Picture and Television Film Production Industry

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2008

2008 TAX Information Releases by Date
Number Date Title / Description
2008-01 February 29, 2008 Revocation of Outline, Act 70, SLH 1999 and Act 198, SLH 2000

Revocation of Outline, Act 71, SLH 1999 and Act 198, SLH 2000

2008-02 August 8, 2008 Advanced Notice of Proposed Administrative Rules Relating to the Taxation of the Motion Picture and Television Film Production Industry
2008-03 October 15, 2008 Deposits in the Nature of Cash Bond Made to Suspend the Running of Interest on Potential Underpayments
2008-04 October 30, 2008 Certain Prototype Costs That May Be Eligible for the Hawaii Tax Credit For Research Activities Under Section 235-110.91, Hawaii Revised Statutes

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2007

2007 TAX Information Releases by Date
Number Date Title / Description
2007-01
OBSOLETE
January 17, 2007 Relating to the Application of the County Surcharge Sourcing Rules to Real Property Management Companies
2007-02 September 17, 2007 Relating to the Renewable Energy Technologies Income Tax Credit
2007-03 November 27, 2007 Imposition of Hawaii State Income Tax on Income Earned by Nonresident Merchant Seamen and Withholding Obligations of Employers of Nonresident Merchant Seamen
2007-04 November 29, 2007 Department of Taxation Policies Relating to High Technology Investment Tax Credit Allocations
2007-05 December 31, 2007 Department of Taxation’s Position on Qualified High Technology Business Status for Disregarded Entities

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2006

2006 TAX Information Releases by Date
Number Date Title / Description
2006-01 May 11, 2006 The Attraction and Educational Facilities Tax Credit Established by Act 100, Session Laws of Hawaii 2003
2006-02 July 14, 2006 Refundable Income Tax Credit for Persons Engaged in the Motion Picture, Television, and Digital Media Production Business
2006-03 August 2, 2006 Taxation of Income from Merchant Discount

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2005

2005 TAX Information Releases by Date
Number Date Title / Description
2005-01 July 5, 2005 General Excise Tax Exemption For Sales Of Tangible Personal Property To Credit Unions
2005-02 August 3, 2005 Taxation of Income from Merchant Discount

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2004

2004 TAX Information Releases by Date
Number Date Title / Description
2004-01 December 7, 2004 Act 113, Session Laws of Hawaii 2004, Relating to Income Tax Withholding

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2003

2003 TAX Information Releases by Date
Number Date Title / Description
2003-01 March 17, 2003 Application of Section 235-110.9, Hawaii Revised Statutes (HRS), relating to the High Technology Business Investment Credit
2003-02 April 11, 2003 Extension of Deadlines and Other Tax Relief for Members of the Armed Forces, Reserves, and Hawaii National Guard

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2002

2002 TAX Information Releases by Date
Number Date Title / Description
2002-01 March 6, 2002 Audit of Net Income, General Excise, and Use Tax Returns; Appeal Rights; Claims for Refund; and Payment to State under Protest
2002-02
SUPERSEDED
May 8, 2002 Withholding of State Income Taxes on the Disposition of Hawaii Real Property SUPERSEDED BY TIR 2017-01
2002-03 June 28, 2002 Residential Construction and Remodeling Tax Credit
2002-04 September 16, 2002 Act 98, SLH 2002, Relating to the Conformity of the State Tax Laws to the United States Constitution

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2001

2001 TAX Information Releases by Date
Number Date Title / Description
2001-01 January 17, 2001 The Application of Certain Hawaii Taxes to Qualified Subchapter S Subsidiary Corporations, Qualified Subchapter S Trusts, and Electing Small Business Trusts
2001-02
SUPERSEDED
June 29, 2001 The Director of Taxation’s Authority to Exempt, Exclude, or Apportion the Value of Imported Property, Services, or Contracting for Use Tax Purposes; Use Tax Exemptions for Imported Services and Contracting; and the Use Tax Credit for Taxes Paid to Another State SUPERSEDED BY TIR 2009-02
2001-03 December 11, 2001 United States Government Credit Cards Issued Under the “GSA Smart Pay” Program
2001-04 December 21, 2001 The Definition of “Cost”; The Payment of Tax Requirement; and Safe Harbor Guidelines Pertaining to the Capital Goods Excise Tax Credit

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2000

2000 TAX Information Releases by Date
Number Date Title / Description
2000-01 November 13, 2000 Imposition of the General Excise Tax on Retailing Activities Under Hawaii Revised Statutes (HRS) 237-16 and 237-13
2000-02 December 28, 2000 Hotel Construction and Remodeling Tax Credit
2000-03 December 29, 2000 Application of Hawaii Estate Taxes to a Nonresident’s Interest in a Partnership That Owns Hawaii Real Property

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1999

1999 TAX Information Releases by Date
Number Date Title / Description
99-01 January 5, 1999 Filing of Tax Returns Required by Taxpayers Who Pay Taxes by Electronic Funds Transfer (EFT)
99-02 July 23, 1999 Dividends Received Deduction
99-03 November 5, 1999 Taxpayers Subject to the Franchise Tax May Claim the Low-income Housing Tax Credit in the Taxable Year for Which the Imposition is Made
99-04 December 8, 1999 Application of the Franchise Tax, General Excise Tax, and Income Tax to Mortgage Loan Companies, Including Mortgage Loan Companies Organized as Passthrough Entities and Sole Proprietorships

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1998

1998 TAX Information Releases by Date
Number Date Title / Description
98-01 February 17, 1998 Income Tax Exemption and Credits Available for Persons Engaged in the Motion Picture and Television Film Production Business
98-02 February 27, 1998 Application of the General Excise and Use Taxes to Certain Leasing Transactions
98-03 May 21, 1998 1998 Legislation Regarding Business Development Corporations (“BDC’s”)
98-04
OBSOLETE
June 23, 1998 Application of the Transient Accommodations Tax and General Excise Tax to an Operator of Transient Accommodations
98-05 June 23, 1998 General Excise Tax Exemption for Tangible Personal Property, Including Souvenirs and Gift Items, Shipped out of the State
98-06 July 8, 1998 Application of Income Tax and Franchise Tax Laws to Real Estate Investment Trusts and Their Owners
98-07 July 9, 1998 Change in Accounting Period from Calendar Year to Fiscal Year for Public Service Companies
98-08 October 30, 1998 Application of Act 247, Session Laws of Hawaii 1998 (Act 247), Relating to the General Excise Tax Exemption for Tangible Personal Property Imported into the State for Resale at Wholesale
98-09
SUPERSEDED
November 6, 1998 Application of the General Excise Tax to the Gross Income Received from the Sale of a Service and Contracting SUPERSEDED BY TIR 2009-02

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1997

1997 TAX Information Releases by Date
Number Date Title / Description
97-01 March 3, 1997 Determination of Residence Status
97-02
REVISED
July 25, 1997 Filing Of A Combined Hawaii Income Tax Return By A Unitary Business As Part Of A Unitary Group
97-03 July 25, 1997 The Expansion Of The “Timely Mailing Treated As Timely Filing/Paying Rule” To Documents And Payments Delivered By A Designated Private Delivery Service (PDS)
97-04 August 4, 1997 Application of the Business Entity Classification Rules Under the “Check-the-Box” Regulations to the Hawaii Income Tax and Other Taxes
97-05 October 17, 1997 Application of State Tax Exemption to Business Development Corporations

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1996

1996 TAX Information Releases by Date
Number Date Title / Description
96-01 January 24, 1996 Computer Company’s Provision of In-State Repair Service Creates Nexus
96-02 February 28, 1996 Application of the Original Package Doctrine to the General Excise and Use Taxes
96-03 May 30, 1996 Application of the Fuel Tax Law on the Sale of Bonded Aviation/Jet Fuel
96-04 June 7, 1996 The General Excise Tax Rates Levied on Sales of Pesticides to Pest Control Operators
96-05 August 14, 1996 Taxation of Pensions Under the Hawaii Net Income Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefits; Limitation on Deductions for Contributions to a Nonqualified Plan
96-06 December 23, 1996 Priority of State Tax Lien Under HRS Section 231-33; Use of Form D-37 (Notice of Mortgage, Pledge or Purchase)

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1995

1995 TAX Information Releases by Date
Number Date Title / Description
95-01 June 1, 1995 Application of the General Excise Tax on the Gross Receipts from a Covenant Not to Compete
95-02 June 30, 1995 Clarifying the Application of the Bulk Sale or Transfer Law to Secured Transactions
95-03 September 12, 1995 Immunity from Net Income Taxation Under Public Law 86-272
95-04 November 21, 1995 Employee Withholding Certificates
95-05 December 19, 1995 Application of the General Excise (“GE”) and Use Taxes on Sales of Tangible Personal Property (“TPP”) by an Out-of-State Seller, Including Drop Shipments
95-06 December 16, 1995 Questions and Answers on Paying Taxes by Electronic-Funds Transfer SUPPLEMENTED AND UPDATED BY TIR 99-1

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1994

1994 TAX Information Releases by Date
Number Date Title / Description
94-01 January 21, 1994 Taxation of Interest Income Earned by Trusts under the Hawaii General Excise Tax Law
94-02
OBSOLETE
March 15, 1994 State Tax Benefits available to Persons Totally Disabled
94-03
SUPERSEDED
May 24, 1994 Audit of Net Income, General Excise, and Use Tax Returns; Appeal Rights; Claims for Refund; and Payment to State under Protest SUPERSEDED BY TIR 2002-01
94-04
OBSOLETE
July 12, 1994 Application of State Taxes on Rebates for the Purchase and Installation of Ultra-Low Flush Toilets
94-05 July 12, 1994 Licensing Requirements for Certain Trusts under Hawaii’s General Excise Tax Law
94-06 July 25, 1994 Resale Certificates

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1993

1993 TAX Information Releases by Date
Number Date Title / Description
93-01 May 21, 1993 Exemption from the Transient Accommodations Tax (TAT) on Certain Accommodations as a Result of Hurricane Iniki
93-02
OBSOLETE
July 16, 1993 Increase in the Maui County Fuel Tax Rate and the Environmental Response Tax
93-03 August 19, 1993 Calculation of Use Tax Base on Motor Vehicles Imported into Hawaii for Use as Provided under Chapter 238, Hawaii Revised Statutes (HRS)
93-04 November 10, 1993 Application of Section 237-24.3(1)(C), Hawaii Revised Statutes (HRS) (Formerly Section 237-24(18)(C), HRS)***NOTE – The reference to section 237-24.3(1)(C) should be to section 237-24.3(2)(C)***
93-05 November 10, 1993 Use in Hawaii of the Uniform Sales and Use Tax Certificate (Multijurisdictional) Issued by the Multistate Tax Commission
93-06 December 20, 1993 Moving Expenses – Hawaii Quarantine Fees
93-07 December 23, 1993 Taxability of Revocable Living Trusts under the Hawaii General Excise Tax Law, Transient Accommodations Tax Law, and Rental Motor Vehicle and Tour Vehicle Surcharge Tax Law

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1992

1992 TAX Information Releases by Date
Number Date Title / Description
92-01 January 2, 1992 Extensions of Time for Filing Annual Returns of General Excise and Transient Accommodations Taxes
92-02 January 3, 1992 The Administration and Application of the Conveyance Tax Law
92-03 April 10, 1992 Income Tax Issues Affecting Nonresident Aliens SUPPLEMENTED BY TIR 97-1
92-04
OBSOLETE
October 30, 1992 The Imposition of the Transient Accommodations Tax on Accommodations Furnished to Persons Displaced by Hurricane Iniki
92-05 November 20, 1992 Application of the General Excise Tax on the Recovery of Real Property Taxes from Lessees and Sublessees
92-06 November 27, 1992 Application of the Rental Motor Vehicle Surcharge Tax for Vehicles leased on a Month-to-Month Basis
92-07 December 21, 1992 Application of State Taxes on Inventory and Business Interruption Insurance Proceeds

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1991

1991 TAX Information Releases by Date
Number Date Title / Description
91-01 January 18, 1991 General Excise Tax Treatment of Federal Luxury Taxes Collected
91-02 March 15, 1991 Taxability of Gross Proceeds received by a Nonprofit Organization from the Sale of Donated Services or Tangible Personal Property
91-03
OBSOLETE
April 26, 1991 United States Government International Merchant Purchase Authorization Card (IMPAC) VISA Credit Cards
91-04 May 15, 1991 Hawaii Tax Obligations of Nonprofit Organizations
91-05
OBSOLETE
June 21, 1991 Increase in the State Fuel Tax Rate
91-06
OBSOLETE
June 21, 1991 Calculation of Use Tax Base on Motor Vehicles Imported into Hawaii for Use as Provided under Chapter 238, Hawaii Revised Statutes (HRS)
91-07
SUPERSEDED
July 3, 1991 Withholding of Tax on the Disposition of Real Property by Nonresident Persons and Rollover of Gain on the Sale of a Principal Residence by Persons in the Military SUPERSEDED BY TIR 2017-01
91-08 July 8, 1991 Expansion of the Definition of “Tourism Related Services” for General Excise Purposes
91-09 October 30, 1991 General Excise Tax on the Gross Income of a Trustee in Bankruptcy
91-10 December 20, 1991 Bulk Sales Procedures Effective January 1, 1992

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1990

1990 TAX Information Releases by Date
Number Date Title / Description
90-01
OBSOLETE
January 16, 1990 Sales of Polypropylene Shade Cloth and Polyfilm to Agricultural Producers or Cooperative Associations
90-02
OBSOLETE
March 2, 1990 Medical Services Excise Tax Credit – Qualified Medical Expenses
90-03 March 12, 1990 Income Taxation and Eligibility for Credits of an Individual Taxpayer whose Status Changes from Resident to Nonresident or from Nonresident to Resident SUPPLEMENTED AND SUPERSEDED IN PART BY TIR 97-01
90-04 April 6, 1990 Taxability of Benefit Payments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C)
90-05
OBSOLETE
May 4, 1990 Medical Services Excise Tax Credit – Health Maintenance Organizations (HMO)
90-06 June 26, 1990 Act 16, Session Laws of Hawaii (SLH) 1990, Relating to S Corporations
90-07 June 26, 1990 Parent’s Election to Include Certain Unearned Income of Children on Parent’s Hawaii Net Income Tax Return
90-08
OBSOLETE
June 28, 1990 Individual Housing Account Election
90-09 July 13, 1990 Revenue Sharing of Transient Accommodations Tax Collections with the Counties and Amending the Definition of “Gross Rental” or “Gross Rental Proceeds”
90-10 October 9, 1990 Clarification of Taxation and the Eligibility for Personal Exemptions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military SUPPLEMENTED AND SUPERSEDED IN PART BY TIR 97-01
90-11 December 7, 1990 The Administration and Application of the Conveyance Tax Law
90-12
OBSOLETE
December 7, 1990 Assignment of the General Excise and Use Tax to the Taxation Districts
90-13 December 7, 1990 General Excise Tax Imposed upon a Person Receiving Gross Income from the Rental of Residential Real Property
90-14
SUPERSEDED
December 21, 1990 Withholding of Tax on the Disposition of Real Property by Nonresident Persons SUPERSEDED BY TIR 2017-01

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1989

1989 TAX Information Releases by Date
Number Date Title / Description
89-1 April 17, 1989 Conveyance Tax on Certain Time Share Conveyances
89-2
OBSOLETE
May 8, 1989 Audit of Net Income, General Excise, and Use Tax Returns, Appeal Rights, Claims for Refund, and Payment to State Under Protest
89-3 May 15, 1989 State Tax Benefits Available to Persons with Impaired Sight, Impaired Hearing, or Who are Totally Disabled
89-4 June 8, 1989 The Taxpayer Who is Entitled to the Capital Goods Excise Tax Credit When the Parties Characterize a Transaction as a Lease or Sale-Leaseback
89-5 June 9, 1989 Notification of the Director of Taxation on a Power of Sale Foreclosure
89-6 June 19, 1989 General Excise Tax on the Fund-Raising Activities of Public School Sponsored Groups
89-7
OBSOLETE
June 30, 1989 Increase in the Fuel Tax for the City and County of Honolulu, the County of Maui, and the County of Kauai
89-8
OBSOLETE
October 10, 1989 Medical Services Excise Tax Credit
89-9
OBSOLETE
October 11, 1989 S Corporation Election by Non-Hawaii Corporations
89-10 October 12, 1989 Taxability of Gross Receipts Derived by Helicopter Tour Operators
89-11 November 3, 1989 The Administration and Application of the Conveyance Tax Law
89-12 November 29, 1989 The Administration and Application of the Conveyance Tax
89-13 December 1, 1989 Application for Exemption from the Payment of General Excise Taxes for Nonprofit Organizations

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1988

1988 TAX Information Releases by Date
Number Date Title / Description
88-01 February 12, 1988 General Excise Tax Exemption for Sales of Tangible Personal Property Shipped Out of the State
88-02
OBSOLETE
February 12, 1988 General Excise Tax Exemption for Certain Computer Services
88-03
OBSOLETE
March 29, 1988 Increase in the County of Hawaii Fuel Tax
88-04
OBSOLETE
June 17, 1988 Increase in the County of Kauai Fuel Tax
88-5
OBSOLETE
August 26, 1988 General Excise Tax Imposed on Sales to Fast Food Retailers
88-6 September 14, 1988 Capital Goods Excise Tax Credit
88-7 October 12, 1988 Taxability of Amounts Received Under the Civil Liberties Act of 1988 for Income Tax Purposes
88-8 November 21, 1988 Capital Goods Excise Tax Credit Recapture
88-9
OBSOLETE
December 1, 1988 Adoption of IRS Increase in Standard Mileage for Business

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1987

1987 TAX Information Releases by Date
Number Date Title / Description
87-1
OBSOLETE
June 15, 1987 Increase in the City and County of Honolulu Fuel Tax
87-2
OBSOLETE
September 3, 1987 Hawaii Conformity Act of 1987
87-3 October 1, 1987 Exemption from the General Excise Tax for Amounts Received on Purchase Made with U.S. Department of Agriculture WIC Food Vouchers
87-4 October 15, 1987 Corporation Tax Rates for 1987

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1986

1986 TAX Information Releases by Date
Number Date Title / Description
86-1
OBSOLETE
May 19, 1986 Decrease in the State Fuel Tax Rates Applicable to Diesel Oil and Liquefied Petroleum Gas (LPG)
86-2
OBSOLETE
June 25, 1986 Increase in the County of Maui Fuel Tax
86-3 September 16, 1986 Exemption from the General Excise Tax for Amounts Received on Purchases Made with U.S. Department of Agriculture Food Coupons
86-4 October 16, 1986 Exemption from the General Excise Tax for Amounts Received for the Sale of Prescription Drugs and Prosthetic Devices
86-5 October 23, 1986 Imposition of the Liquor Tax on a Gallonage Basis Under Act 344, SLH 1986

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1985

1985 TAX Information Releases by Date
Number Date Title / Description
85-01
OBSOLETE
May 28, 1985 Changes Under Act 19, SLH 1985 (H.B. No. 275, HD 1, Relating to Taxation)
85-02
OBSOLETE
June 12, 1985 Increase in the State Fuel Tax Rates
85-03
OBSOLETE
July 11, 1985 General Excise Tax Exemption Afforded an Industrial Loan Company on Gross Income Received from Certain Activities
85-04
OBSOLETE
July 11, 1985 Adoption of IRS Increase in Standard Mileage for Business

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1984

1984 TAX Information Releases by Date
Number Date Title / Description
84-1 April 26, 1984 Taxability of Interest on U.S. Obligations
84-2 May 17, 1984 Subcontract Deductions Claimed by General Contractors for Payment Made to Pest Control Operators Under the General Excise Tax Law, Chapter 237, Hawaii Revised Statutes (HRS)
84-3
OBSOLETE
June 19, 1984 Increase in the City and County of Honolulu Fuel Tax
84-4
OBSOLETE
July 2, 1984 General Excise Tax Imposed Upon a Person Receiving Gross Income from the Rental of Residential Property

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1983

1983 TAX Information Releases by Date
Number Date Title / Description
83-1 January 24, 1983 Tax Credit for Purchase of Child Passenger Restraint System
83-2 March 30, 1983 Treatment of Tax Credits for State Income Tax Purposes
83-3 June 28, 1983 State Tax Treatment of Pension and Profit-Sharing Plans, Individual Retirement Accounts, H.R. 10 Plans and the Like
83-4 August 30, 1983 New Estate and Transfer Tax
83-5 November 28, 1983 Estate and Transfer Tax Releases and Waivers
83-6
OBSOLETE
December 6, 1983 Adoption of IRS Increase in Standard Mileage for Business
83-7 December 30, 1983 Use Tax Imposed on Coal, Iron Grinding Balls and Firebricks

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1982

1982 TAX Information Releases by Date
Number Date Title / Description
82-1
OBSOLETE
January 5, 1982 One Hundred Dollars ($100) General Income Tax credit, Act 231, SLH 1981
82-2
OBSOLETE
January 21, 1982 Qualified Exemption for Purposes of (1) the Excise Tax Credit and (2) the General Income Tax Credit
82-3 February 3, 1982 State Income Tax Withholding on Sick Pay Including Temporary Disability Insurance
82-4
OBSOLETE
March 17, 1982 Low-Income Household Renter’s Credit
82-5 March 22, 1982 Taxability of Rebates on Automobiles Sold Under Manufacturer/Dealer Sales Incentive Programs for General Excise Tax Purposes
82-6
OBSOLETE
June 14, 1982 “Qualified Exemption” for Purposes of the General Income Tax Credit
82-7 July 7, 1982 Confidentiality of Tax Returns and Information Imparted Therein – Net Income Tax and General Excise Tax
82-8
OBSOLETE
November 8, 1982 Taxability of Gross Proceeds Received by a Nonprofit Organization from the Sale of Donated Tangible Personal Property

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1981

1981 TAX Information Releases by Date
Number Date Title / Description
81-1
OBSOLETE
January 12, 1981 Use of Revised Liqui
d Fuel Tax Forms, M-20 and M-21, by Distributors of Liquid Fuel
81-2 March 18, 1981 General Excise Tax Licensing and Reporting Requirements of Persons Transferring Rental Real Property to a Land Trust
81-3 June 15, 1981 New Hebrides Land Investment
81-4
OBSOLETE
July 17, 1981 Increase in the County of Maui Fuel Tax
81-5
OBSOLETE
July 30, 1981 Increase in the County of Maui Fuel Tax
81-6 September 3, 1981 General Excise Tax Upon Gross Receipts Derived from the Sale of Liquor and Other Beverages During Flights Between the Islands
81-7
OBSOLETE
September 3, 1981 Federal Accelerated Cost Recovery System

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1980

1980 TAX Information Releases by Date
Number Date Title / Description
80-1
SUPERSEDED
January 18, 1980 Federal Credit Unions’ Exemption from General Excise Taxes SUPERSEDED BY TIR 2005-01
80-2
OBSOLETE
January 21, 1980 Extension of Time for Filing General Excise Annual Returns Beyond the Normal 90 Days
80-3 January 21, 1980 Solar Energy Devices Income Tax Credit
80-4
OBSOLETE
January 21, 1980 “Nexus” Established for the Imposition of the State Income Tax
80-5
OBSOLETE
April 3, 1980 Deductions for Political Contributions
80-6 September 3, 1980 Withholding on Basis of Annualized Wages
80-7
OBSOLETE
September 3, 1980 General Excise Tax – Exemption Revocable Living Trust Where Settlor/Beneficiary is Blind, Deaf, or Disabled
80-8
OBSOLETE
September 11, 1980 Taxability of Elective Share of Surviving Spouse
80-9
OBSOLETE
December 12, 1980 Industrial Loan Companies

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1979

1979 TAX Information Releases by Date
Number Date Title / Description
60-79
OBSOLETE
February 08, 1979 Proposed Rules and Regulations -Hawaii Income Tax Law, Regs. Nos. 79-1(N), 79-2(N), 72-3(N), and 79-4(N)
60-79
OBSOLETE
March The Administration and Application of the Conveyance Tax Law15, 1979 Suggestions for Improving Tax Form
61-79
OBSOLETE
March 16, 1979 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation
62-79
OBSOLETE
March 22, 1979 Reprints of Hawaii Tax Laws
63-79 March 29, 1979 Taxation of Amounts Withdrawn from Individual Retirement Accounts Representing “Roll-Over” from Employee Benefit Plans
64-79
OBSOLETE
April 12, 1979 Taxability of Interest on U.S. Obligations
65-79 June 8, 1979 State Taxation of Homeowners Associations for Income, General Excise and Use Taxes
66-79
OBSOLETE
August 1, 1979 Regulations Relating to Chapter 235, Hawaii Revised Statutes, the Income Tax Law
67-79
OBSOLETE
August 10, 1979 Taxation of Dues Paid to Shopping Center Associations
68-79
OBSOLETE
September 4, 1979 Taxability (General Excise) of Amounts Received by Common Paymaster
69-79
OBSOLETE
October 1, 1979 Determination of Use Tax Base on Automobiles Imported into Hawaii for Use as Provided Under Chapter 238, Hawaii Revised Statutes
70-79
OBSOLETE
November 13, 1979 Increase in the City and County of Honolulu Fuel Tax
71-79
OBSOLETE
December 4, 1979 The Eligibility of Resident Individuals Who Are Not Dependents of Any Taxpayer for the Excise Tax Credit
72-79
OBSOLETE
December 4, 1979 Sale or Exchange of Taxpayer’s Residence
73-79
OBSOLETE
December 28, 1979 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation

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1978

1978 TAX Information Releases by Date
Number Date Title / Description
54-78 March 20, 1978 Taxation of Newspaper Printing and Publishing Companies
55-78
OBSOLETE
April 19, 1978 Suggestions for Improving Tax Forms
56-78
OBSOLETE
June 15, 1978 Taxation of Stevedoring Activity
57-78
OBSOLETE
July 18, 1978 Adoption of Internal Revenue Code
58-78 July 21, 1978 Taxation of Stevedoring Activity
59-78
OBSOLETE
August 1, 1978 Conformance of State Income Tax Law with Federal Income Tax Law with Federal Income Tax Code (S. B. No. 2200-78, H.D.1.)

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1977

1977 TAX Information Releases by Date
Number Date Title / Description
51-77
OBSOLETE
April 19, 1977 Suggestions for Improving Tax Forms
52-77 June 27, 1977 Guidelines Relating to Sales of Tangible Personal Property to Licensed Leasing Companies; Forms to be Used
53-77 January 19, 1978 Benefits Received Under Individual Retirement Plans and Self-Employed Retirement Plans

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1976

1976 TAX Information Releases by Date
Number Date Title / Description
48-76
OBSOLETE
January 16, 1976 Revised 1976 Form N-1 for Individual Taxpayers Who Filed and Paid Their 1975 Declaration of Estimated Tax in the First Taxation District (Oahu)
49-76
OBSOLETE
April 22, 1976 Suggestions for Tax Form Changes
50-76
OBSOLETE
December 22, 1976 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation

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1975

1975 TAX Information Releases by Date
Number Date Title / Description
46-75
OBSOLETE
May 12, 1975 (Obsolete) Employee Retirement Income Security Act of 1975; Deductible Contribution Limits for Self-Employed Retirement Plans Under Hawaii Income Tax Law
47-75 December 23, 1975 Guidelines for Establishing Status of Individual Insurance Solicitors as Employees or Independent Contractors

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1974

1974 TAX Information Releases by Date
Number Date Title / Description
41-74
OBSOLETE
April 1, 1974 Deduction of Alimony Payments Made by a Resident to Nonresident Pursuant to Article 14 of Rules and Regulations No. 58-2 of the Department of Taxation (Revised November, 1966)
42-74 April 19, 1974 Application of the General Excise Tax to Interest Income
43-74
OBSOLETE
September 19, 1974 Traveling Expenses, Business Expenses: Substantiation: Mileage Allowances: Revenue Ruling 74-433; Revenue Procedures 74-23, 24 & 25
44-74
OBSOLETE
October 31, 1974 Directors’ Fees
45-74
OBSOLETE
December 9, 1974 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation

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1973

1973 TAX Information Releases by Date
Number Date Title / Description
40-73
OBSOLETE
December 21, 1973 Subcontract Deductions by General Contractors for Payments Made to Pest Control Operators Under the General Excise Tax Law, Chapter 237, HRS

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1972

1972 TAX Information Releases by Date
Number Date Title / Description
37-72
OBSOLETE
January 18, 1972 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation
38-72
OBSOLETE
January 24, 1972 Application of General Excise Tax and Use Tax Attributable to the Refund of the Federal Manufacturer’s Excise Tax on Automobiles
39-72 July 13, 1972 Application of the General Excise Tax on Sales of Paint to Persons Engaged in the Automobile Painting Business

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1971

1971 TAX Information Releases by Date
Number Date Title / Description
27-71
OBSOLETE
January 18, 1971 Increase in Standard Mileage Rate for Computing the Cost of Operating an Automobile (a) In Rendering Gratuitous Services to a Charitable Organization, or (b) for Transportation for Medical Care
28-71
OBSOLETE
January 19, 1971 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation
29-71
OBSOLETE
January 21, 1971 Tax Credits to Low-Income Household Renters – Section 6, Act 180, L. 1970
30-71
OBSOLETE
January 23, 1971 “Qualified Exemption” for Purposes of – (1) Tax Credits Against Individual Net Income Taxes and (2) Tax Credits for Drug and Medical Expenses
31-71
OBSOLETE
March 2, 1971 New Business Depreciation Rules
32-71 March 18, 1971 Conveyance Tax – Imposition and Application of the Conveyance Tax Whenever Certain Leases are Extended or Amended
33-71 May 14, 1971 Withholding of Hawaii Income Taxes
34-71 June 21, 1971 Taxation of Diesel Oil and Liquefied Petroleum Gas
35-71 July 28, 1971 Section 237-26 – Application of the General Excise Tax to Certain “Scientific Contracts” and “Tangible Personal Property” Furnished in Connection Therewith
36-71
OBSOLETE
December 9, 1971 Application of the General Excise Tax and the Use Tax on Sales to Licensed Leasing Companies

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1970

1970 TAX Information Releases by Date
Number Date Title / Description
24-70
OBSOLETE
March 20, 1970 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation
25-70
OBSOLETE
April 8, 1970 Taxation of National Banks and Federal Credit Unions
26-70 July 23, 1970 Application of the General Excise Tax to Commercial Job Printers

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1969

1969 TAX Information Releases by Date
Number Date Title / Description
20-69
OBSOLETE
January 9, 1969 Deductions Allowed to Corporations for Dividends Received Under the Income Tax Law of 1957, Section 121-5(c), Chapter 121, RLH 1955, As Amended
21-69 February 13, 1969 General Excise Tax and Real Property Tax Exemptions as Applicable to Pre-Schools or Day-Care Centers Operated by Churches
22-69 June 5, 1969 Sales of Tangible Personal Property to the American National Red Cross
23-69 August 4, 1969 Sales of Liquor and Tobacco Products from Bonded Warehouses to Foreign Fishing Vessels and to Common Carriers

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1968

1968 TAX Information Releases by Date
Number Date Title / Description
11-68
OBSOLETE
January 12, 1968 Deductions Allowed to Corporations for Dividends Received Under the Income Tax Law of 1957, Section 121-5(c), Chapter 121, RLH 1955, As Amended
12-68
OBSOLETE
February 26, 1968 Filing of General Excise Tax Returns Without Payments for Income Derived from Director’s Fees
13-68
OBSOLETE
April 8, 1968 Reprints of Hawaii Tax Laws as Administered by the Department of Taxation
14-68
OBSOLETE
April 30, 1968 Income Tax Form Required to be Filed and Income to be Included Therein in the Case of a Resident Wife Making a Joint Return if the Other Spouse is a Nonresident of Hawaii and Its Effect with Respect to Tax Credits
15-68
OBSOLETE
May 23, 1968 Section 117-21(r) – Application of General Excise Tax on Sales to Common Carriers of Agricultural, Meat or Fish Products Grown, Raised, or Caught in Hawaii
16-68
OBSOLETE
July 10, 1968 Rate of General Excise Tax to be Imposed on Sales of Auto Parts to Repair Shops and Service Stations
17-68
OBSOLETE
July 15, 1968 Income Tax Deduction for General Excise Tax Paid on the Construction or Purchase of a New Home
18-68
OBSOLETE
October 9, 1968 Imposition of the General Excise Tax on Sales of Tangible Personal Property to National Banks and Federal Credit Unions and the Exemption from the Use Tax on the Importation of Tangible Personal Property by Such Taxpayers
19-68
OBSOLETE
November 20, 1968 Section 117-21.6 – Application of the General Excise Tax to Certain “Scientific Contracts” and “Tangible Personal Property” Furnished in Connection Therewith

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1967

1967 TAX Information Releases by Date
Number Date Title / Description
8-67
OBSOLETE
July 10, 1967 Treatment of Tax Refunds Arising from Consumer-Type Tax Credits and Educational Tax Credits for State Income Tax Purposes
9-67
OBSOLETE
September 1, 1967 Determination of Use Tax Base of Automobiles Imported into Hawaii for Use as Provided Under Chapter 119, RLH 1955, As Amended
10-67
OBSOLETE
November 7, 1967 Deductions for Political Contributions Under Chapter 121, RLH 1955, As Amended

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1966

1966 TAX Information Releases by Date
Number Date Title / Description
66-1
OBSOLETE
March 8, 1966 Relating to the Imposition of Tax Under Chapter 117 with Respect to Sales of Capital Assets Used in Business
2-66
OBSOLETE
April 1, 1966 Deductions Allowed to Corporations for Dividends Received under the Income Tax Law of 1957, Section 121-5(c), Chapter 121, RLH 1955, as amended.
3-66
OBSOLETE
May 25, 1966 Relating to Sales of Tangible Personal Property to National Banks under the General Excise Tax
4-66
OBSOLETE
July 20, 1966 Relating to the Imposition of the General Excise Tax Upon the Receipt of Directors’ Fees and Trustees’ Commissions
5-66
OBSOLETE
August 16, 1966 Relating to the Retroactive Rescission of the Imposition of Tax Under Chapter 117 with Respect to Sales of Capital Assets Used in Business
6-66
OBSOLETE
January 25, 1967 Certain Transactions Involving Feed, Hatching Eggs, Semen, Replacement Stock and Breeding Services Deemed to be Wholesale Transactions as Provided by Act 28, Section 2, L.1966
7-66
OBSOLETE
January 25, 1967 (Obsolete) Amounts Not Taxable Under the General Excise Tax Law, as Provided by Act 28, Section 4, L. 1966

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1965

1965 TAX Information Releases by Date
Number Date Title / Description
OBSOLETE April 13, 1965 Net Income Tax – Chapter 121, Income from Sources Outside the State of Hawaii, Determining Source or Situs of Income (Reference: Rules & Regulations No. 58-10)
OBSOLETE April 29, 1965 Dates for Payment of Real Property Taxes Changed
OBSOLETE June 22, 1965 Relating to the Increased Rate of Tobacco Tax Which Becomes Effective July 1, 1965
OBSOLETE June 22, 1965 Relating to the Increased Rate of Liquor Tax Which Becomes Effective on July 1, 1965

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1964

1964 TAX Information Releases by Date
Number Date Title / Description
OBSOLETE December 15, 1964 Taxability of the Recovery of Real Property Taxes from Lessees and Sublessees under the General Excise Tax

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1963

1963 TAX Information Releases by Date
Number Date Title / Description
OBSOLETE October 1, 1963 Summary Explanation of Act 142 “Graded Property Tax Law” of the 1963 General Legislative Session, State of Hawaii
OBSOLETE   Relating to the Taxation of Public Utilities, Motor Carriers and Contract Carriers, Act 147, 2nd State Legislature 1963 Regular Session

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