Tax Information Releases (TIRs) Archive
Related information:
- Tax Information Releases
- Tax Information Releases (TIRs) Archive
- Tax Announcements
Year:
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[ 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
| 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 OBSOLETE |
September 17, 2009 | Advanced Notice of Proposed Administrative Rules Relating to the Taxation of the Motion Picture and Television Film Production Industry |
2008
| 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 OBSOLETE |
August 8, 2008 | Advanced Notice of Proposed Administrative Rules Relating to the Taxation of the Motion Picture and Television Film Production Industry |
| 2008-03 SUPERSEDED |
October 15, 2008 | Deposits in the Nature of Cash Bond Made to Suspend the Running of Interest on Potential Underpayments SUPERSEDED BY TAX ANNOUNCEMENT 2021-02 |
| 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 |
2007
| 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| 2007-02 SUPERCEDED |
September 17, 2007 | Relating to the Renewable Energy Technologies Income Tax Credit
SUPERSEDED by TIR 2022-02 |
| 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 |
2006
| 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 OBSOLETE |
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 |
2005
| 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 |
2004
| Number | Date | Title / Description |
|---|---|---|
| 2004-01 | December 7, 2004 | Act 113, Session Laws of Hawaii 2004, Relating to Income Tax Withholding |
2003
| 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 |
2002
| 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 |
2001
| 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 |
2000
| 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 |
1999
| 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 |
1998
| 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 |
1997
| 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 |
1996
| 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) |
1995
| 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 |
1994
| 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 |
1993
| 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 |
1992
| 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 |
1991
| 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 RESCINDED |
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 |
1990
| 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 |
1989
| 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 |
1988
| Number | Date | Title / Description |
|---|---|---|
| 88-01 OBSOLETE |
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 |
1987
| 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 |
1986
| 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 |
1985
| 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 |
1984
| 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 |
1983
| 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 |
1982
| 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 |
1981
| Number | Date | Title / Description |
|---|---|---|
| 81-1 OBSOLETE |
January 12, 1981 | Use of Revised Liquid 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 |
1980
| 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 |
1979
| 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 15, 1979 | The Administration and Application of the Conveyance Tax Law; 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 |
1978
| 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.) |
1977
| 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 |
1976
| 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 |
1975
| 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 |
1974
| 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 |
1973
| 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 |
1972
| 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 |
1971
| 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 |
1970
| 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 |
1969
| 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 |
1968
| 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 |
1967
| 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 |
1966
| 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 |
1965
| 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 |
1964
| 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 |
1963
| 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 |
Related information:
- Tax Information Releases
- Tax Information Releases (TIRs) Archive
- Tax Announcements
Page Last Updated: November 22, 2022