Tax Announcements

Tax Announcements and Archives
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Related information:

2024

2024 TAX Announcements, by Date
Number Date Title / Description
2024-04 September 6, 2024 Tax Law Changes from the 2024 Regular Legislative Session
2024-03 June 3, 2024 Act 46, Session Laws of Hawaiʻi 2024, Relating to Income Tax
2024-02 March 6, 2024 Suspension of General Excise Tax for Department of Hawaiian Home Lands Projects
2024-01 March 6, 2024 Temporary Administrative Rules Relating to Pass-Through Entity (PTE) Taxation

2023

2023 TAX Announcements, by Date
Number Date Title / Description
2023-07 December 22, 2023 Mandatory Electronic Filing of Withholding Returns for Employers
2023-06 October 27, 2023 Suspension of General Excise Tax for Housing Projects Certified Under the Governor’s Emergency Rules
2023-05 September 25, 2023 Maui County Surcharge on General Excise Tax and Rate of Tax Visibly Passed on to Customers, Effective January 1, 2024
2023-04 August 21, 2023 Tax Law Changes from the 2023 Regular Legislative Session
2023-03
AMENDED
August 23, 2023 Relief for Taxpayers Affected by the Wildfires in the Counties of Maui and Hawaiʻi
2023-02
AMENDED
June 22, 2023 Act 62, Session Laws of Hawaii 2023, Relating to Health; Tobacco Products and Electronic Smoking Devices
2023-01 April 5, 2023 Tax Treatment of Certain Red Hill Bulk Fuel Storage Facility on Oahu (“Red Hill Fuel Spill”) Payments

2022

2022 TAX Announcements, by Date
Number Date Title / Description
2022-07 September 27, 2022 Suspension of Failure to Electronically File (e-file) Penalty for Corporate Income Tax Returns (Form N-30) for Tax Years Beginning on or After January 1, 2022
2022-06 August 29, 2022 Student Loan Exclusion from Taxable Income
2022-05 August 10, 2022 Adoption of Internal Revenue Service Revenue Procedure 2022-32
2022-04
REVISED
July 26, 2022 Tax Law Changes from the 2022 Regular Legislative Session
2022-03 June 27, 2022 Act 115, Session Laws of Hawaii 2022, Relating to the General Fund; Income Tax Refunds
2022-02 May 23, 2022 Act 7, Session Laws of Hawaii 2022, Relating to Conformity of the Hawaii Income and Estate Tax Law to the Internal Revenue Code
2022-01 April 29, 2022 Notice to revoke tax licenses due to abandonment

2021

2021 TAX Announcements, by Date
Number Date Title / Description
2021-09 December 23 2021 New REIT Reporting Requirement under Act 78, Session Laws of Hawaii 2021
2021-08 December 22, 2021 New Deadline for Employers to File and Furnish Form W-2/HW-2
2021-07 September 2, 2021 Mandatory electronic filing of estate and generation-skipping transfer tax returns not required for decedents dying on or after September 1, 2021
2021-06 August 16, 2021 Tax Law Changes from the 2021 Regular Legislative Session
2021-05 March 3, 2021 Tax Year 2020: New Tax Forms; Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
2021-04 February 10, 2021 Temporary Administrative Rules Related to Peer-to-Peer Car-Sharing Marketplaces
2021-03 January 27, 2021 Department of Business, Economic Development, and Tourism – Certification of the Income Tax Credit for Research Activities
2021-02 January 22, 2021 Deposits in the Nature of a Cash Bond – Form D-160
2021-01 January 6, 2021 Supplemental Instructions for the Mortgage Insurance Premiums Itemized Deduction

2020

2020 TAX Announcements, by Date
Number Date Title / Description
2020-04 September 18, 2020 Tax Law Changes from the 2020 Regular Legislative Session
2020-03 July 21, 2020 Revised Maui County Fuel Tax Rate, Effective July 1, 2020
2020-02 May 12, 2020 Revised Maui County Fuel Tax Rate, Effective July 1, 2019
2020-01 March 23, 2020 Relief for Taxpayers Affected by the COVID-19 Emergency

2019

2019 TAX Announcements, by Date
Number Date Title / Description
2019-17 December 6, 2019 Mandatory electronic filing of transient accommodations tax returns required for
taxpayers who are required to file periodic returns monthly
2019-16 December 6, 2019 Mandatory electronic filing of general excise tax returns for taxpayers who are required to
file periodic returns monthly
2019-15 November 19, 2019 New Administrative Rules Relating to the Motion Picture, Digital Media, and Film
Production Income Tax Credit, Effective November 17, 2019
2019-14
AMENDED
October 22, 2019 Mandatory electronic filing of estate and generation-skipping transfer tax returns
2019-13
AMENDED
October 3, 2019 Mandatory electronic filing of public service company tax returns
2019-12
AMENDED
October 3, 2019 Mandatory electronic filing of franchise tax returns
2019-11
AMENDED
November 24, 2020 Mandatory electronic filing of withholding tax returns for employers whose annual liability exceeds $40,000
2019-10
SUPERSEDED
September 13, 2019 Mandatory electronic filing of corporate income tax returns
SUPERSEDED BY 2022-07
2019-09 July 25, 2019 This announcement lists and summarizes the measures passed during the Regular Legislative Session of 2019 that amend or affect the State tax law.
2019-08 July 19, 2019 Delay in Implementing the Withholding of Taxes on Income of Nonresident Partners and Beneficiaries of Partnerships, Estates, and Trusts; Act 232 Session Laws of Hawaii 2019
2019-07 June 28, 2019 Notice to revoke tax licenses due to abandonment
2019-06
AMENDED
September 17, 2019 Mandatory electronic filing of returns for the rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax, effective October 1, 2019
2019-05 June 17, 2019 Anticipated Rental Motor Vehicle Surcharge Tax rate change to $5/day, effective July 1, 2019
2019-04 June 7, 2019 Hawaii County Surcharge on General Excise Tax and Rate of Tax Visibly Passed on to Customers, Effective January 1, 2020
2019-03 June 6, 2019 Revised Hawaii County Fuel Tax Rate, Effective July 1, 2019
2019-02 April 10, 2019 Mandatory electronic filing of returns for fuel, liquor, and cigarette and tobacco taxes
2019-01 February 15, 2019 Military Spouses Residency Relief Act; Amendments to the Servicemembers Civil Relief Act enacted December 31, 2018; Tax Information Release No. 2010-01

2018

2018 TAX Announcements, by Date
Number Date Title / Description
2018-15 September 27, 2018 Hawaii County Surcharge on General Excise Tax and Rate of Tax Visibly Passed on to Customers, Effective January 1, 2019
2018-14 September 27, 2018 Kauai County Surcharge on General Excise Tax and Rate of Tax Visibly Passed on to Customers, Effective January 1, 2019
2018-13
AMENDED
November 20, 2018 Tax Law Changes from the 2018 Regular Legislative Session
2018-12 July 20, 2018 2018 Tax Year Standard Mileage Rates
2018-11 June 29, 2018 Change in Rate on Withholding of Tax for the Disposition of Hawaii Real Property Occurring on or After September 15, 2018
2018-10
AMENDED
July 12, 2018 Implementation of Act 41, Session Laws of Hawaii 2018, Relating to When a Taxpayer is Engaging in Business in the State for Purposes of Hawaii’s General Excise Tax
  This Announcement amends and supersedes Announcement No. 2018-10, previously issued on June 27, 2018. Taxpayers are advised that the Department will not retroactively administer Act 41, which is effective July 1, 2018.
2018-09 June 7, 2018 Maui County Fuel Tax Rate, Effective July 1, 2018
Revised Hawaii County Fuel Tax Rate, Effective July 1, 2018
2018-08 May 31, 2018 Relief for Taxpayers Affected by the Lava Flow in the District of Puna in Hawaii County
Related Information: IRS Federal Tax Relief, HI-2018-02, June 18, 2018
2018-07 April 20, 2018 Relief for Taxpayers Affected by Heavy Rains and Flooding beginning April 14, 2018 in the county of Honolulu
2018-06 April 17, 2018 Relief for Taxpayers Affected by Heavy Rains and Flooding beginning April 14, 2018 in the county of Kauai
2018-05 April 2, 2018 Adoption of New Hawaii Administrative Rules Sections 18-237-29.53-01 through 18-237-29.53-13, Relating to Exported Services
2018-04 April 2, 2018 Adoption of Amended Hawaii Administrative Rules Sections 18-237-8.6-01 through 18-237-8.6-10, Relating to County Surcharge
2018-03 April 2, 2018 Adoption of Amended Hawaii Administrative Rules Section 18-231-9.9-03, Relating to the Electronic Funds Transfer Program
2018-02 April 2, 2018 Adoption of New Hawaii Administrative Rules Section 18-231-3-14.26, Relating to Registration of Representatives
2018-01 April 2, 2018 Adoption of Amended Hawaii Administrative Rules Section 18-231-3-14.17, Relating to Revocation of Tax Licenses Due to Abandonment

2017

2017 TAX Announcements, by Date
Number Date Title / Description
2017-11 September 24, 2017 Tax Relief for Victims of Hurricanes Irma and Maria
2017-10 September 19, 2017 Tax Law Changes from the 2017 Special Legislative Session
2017-09 August 31, 2017 Tax Relief for Victims of Hurricane Harvey
2017-08 August 7, 2017 Tax Law Changes from the 2017 Regular Legislative Session
2017-07
AMENDED
September 7, 2018 Public Service Company and Franchise tax requirements
2017-06 July 3, 2017 Revised Hawaii County Fuel Tax Rate, Effective August 1, 2017
2017-05 May 30, 2017 Schedule GE (Form G-45/G-49) and Form G-75 required with periodic and annual general excise tax filings
2017-04 May 26, 2017 Mandatory filing frequency to be changed in certain circumstances for general excise, transient accommodations, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge taxes
2017-03 March 29, 2017 Verified Practitioner Registration and Representing Taxpayers before the Department
2017-02 March 10, 2017 A Listing of New Forms; Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
2017-01 March 10, 2017 Revocation of Department of Taxation Announcement No. 2005-01 (Filing of Federal Form 941, Schedule B for Semiweekly Schedule Depositors)

2016

2016 TAX Announcements, by Date
Number Date Title / Description
2016-08 October 24, 2016 Relief for Taxpayers Affected by Heavy Rains and Flooding from September 11, 2016 to September 14, 2016 in the counties of Maui and Kalawao
2016-07 July 27, 2016 Tax Law Changes from the 2016 Regular Legislative Session
2016-06 July 15, 2016 Summary and Digest of the Hawaii Supreme Court decision in Travelocity.com, L.P. v. Director of Taxation, 135 Hawaii 88 (2015)
2016-05 June 28, 2016 Fuel tax rates for Naphtha sold for use in a power-generating facility, Effective January 1, 2016 Revised Maui County Fuel Tax Rate, Effective July 1, 2016
2016-04 March 4, 2016 Adoption of Temporary Hawaii Administrative Rules Relating to: (1) Act 204, Session Laws of Hawaii 2015; (2) Disclosure of Tax Return Information to Persons with a Material Interest in the Return; and (3) Revocation of General Excise Tax licenses Because of Abandonment.
2016-03 February 1, 2016 New Appeals Program to Resolve Tax Disputes Quicker
2016-02 January 29, 2016 Fuel tax rates reinstated for Diesel, Gasoline and Naphtha, Effective January 1, 2016
2016-01 January 22, 2016 International Union for Conservation of Nature (IUCN) World Conservation Congress

2015

2015 TAX Announcements, by Date
Number Date Title / Description
2015-03 December 18, 2015 2016 Standard Mileage Rates
2015-02 July 28, 2015 Tax Law Changes from the 2015 Regular Legislative Session
2015-01 July 6, 2015 Revised Maui County Fuel Tax Rate, Effective July 1, 2015

2014

2014 TAX Announcements, by Date
Number Date Title / Description
2014-08 December 31, 2014 2015 Standard Mileage Rates
2014-07 December 3, 2014 Adoption of New Hawaii Administrative Rules sections 18-231-91-01 through 18-231-100-01, Relating to Cash Economy; Enforcement
2014-06 December 3, 2014 Adoption of Amended Hawaii Administrative Rules section 18-231-3-10(a), Relating to Compromises
2014-05 September 8, 2014 Tax-Related Acts from the 2014 Regular Legislative Session
2014-04 May 8, 2014 Revised Kauai County Fuel Tax Rate, Effective July 1, 2014
2014-03
OBSOLETE
April 3, 2014 Act 326, Session Laws of Hawaii 2012, Relating to Taxation
2014-02
OBSOLETE
January 16, 2014 Act 326, Session Laws of Hawaii 2012, Relating to Taxation
2014-01 January 7, 2014 Adoption of New Hawaii Administrative Rules sections 18-235-12.5-01 through 18-235-12.5-06, Relating to the Renewable Energy Technologies Income Tax Credit

2013

2013 TAX Announcements, by Date
Number Date Title / Description
2013-26 December 23, 2013 Second Special Session Laws of Hawaii 2013, Relating to Equal Rights
2013-25 December 13, 2013 Adoption of Optional Standard Mileage Rates for 2014
2013-24 September 5, 2013 Act 270, Session Laws of Hawaii 2013, Relating to Economic Development
2013-23 September 5, 2013 Act 261, Session Laws of Hawaii 2013, Relating to Renewable Energy
2013-22 September 5, 2013 Act 256, Session Laws of Hawaii 2013, Relating to Taxation
2013-21 August 1, 2013 Act 174, Session Laws of Hawaii 2013, Relating to Professional Employer Organizations
2013-20 August 1, 2013 Act 163, Session Laws of Hawaii 2013, Relating to General Excise Tax
2013-19 August 1, 2013 Act 162, Session Laws of Hawaii 2013, Relating to Cash Economy Enforcement
2013-18 August 1, 2013 Act 161, Session Laws of Hawaii 2013, Relating to Transient Accommodations Tax
2013-17 August 1, 2013 Act 160, Session Laws of Hawaii 2013, Relating to Section 237-24.3, Hawaii Revised Statutes
2013-16 August 1, 2013 Act 93, Session Laws of Hawaii 2013, Relating to Tax Collection
2013-15 August 1, 2013 Act 89, Session Laws of Hawaii 2013, Relating to Film and Digital Media Industry Development
2013-14 August 1, 2013 Act 60, Session Laws of Hawaii 2013, Relating to the Estate and Generation-Skipping Transfer Taxes
2013-13 August 1, 2013 Act 59, Session Laws of Hawaii 2013, Relating to Boards of Review
2013-12 August 1, 2013 Act 58, Session Laws of Hawaii 2013, Relating to the Department of Taxation Special Enforcement Section
2013-11 August 1, 2013 Act 52, Session Laws of Hawaii 2013, Relating to Denial of General Excise Tax Benefits
2013-10 August 1, 2013 Act 46, Session Laws of Hawaii 2013, Relating to the Imposition of Use Tax on Imported Contracting
2013-09 August 1, 2013 Act 45, Session Laws of Hawaii 2013, Relating to Conformity of the Hawaii Estate and Generation-Skipping Transfer Tax Law to the Internal Revenue Code
2013-08 August 1, 2013 Act 44, Session Laws of Hawaii 2013, Relating to Collection of Taxes
2013-07 August 1, 2013 Act 43, Session Laws of Hawaii 2013, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2013-06 August 1, 2013 Act 6, Session Laws of Hawaii 2013, Relating to Offers in Compromise
2013-05 July 16, 2013 Revised Kauai County Fuel Tax Rate, Effective July 1, 2013
2013-04 June 5, 2013 Sunset of Act 105, Session Laws of Hawaii 2011, Relating to Taxation
2013-03 March 25, 2013 General excise tax exemption for Foreign Diplomats and Consular Officials as applied to purchases and leases of personal or official motor vehicles
Sample – Motor Vehicle Tax-Exemption Letter
2013-02
SUPERSEDED
March 4, 2013 Act 326, Session Laws of Hawaii 2012, Relating to Taxation
SUPERSEDED BY 2014-02
2013-01 February 20, 2013 Filing Date Extension and Estimated Tax Penalty Relief for Farmers and Fishermen

2012

2012 TAX Announcements, by Date
Number Date Title / Description
2012-15 December 5, 2012 Adoption of Optional Standard Mileage Rates for 2013
2012-14 November 16, 2012 Claiming of the Renewable Energy Technologies Income Tax Credit for Residential
Systems Installed and Placed in Service on or Before December 31, 2012
2012-13
SUPERSEDED
October 31, 2012 Act 326, Session Laws of Hawaii 2012, Relating to Taxation
SUPERSEDED BY 2013-02
2012-12
SUPERSEDED
August 15, 2012 Act 326, Session Laws of Hawaii 2012, Relating to Taxation
SUPERSEDED BY 2012-13
2012-11 August 15, 2012 Rental Motor Vehicle Surcharge Tax Rate after June 30, 2012
2012-10 August 15, 2012 Act 185, Session Laws of Hawaii 2012, Relating to Taxation
2012-09 August 15, 2012 Act 219, Session Laws of Hawaii 2012, Relating to Taxation
2012-08 August 15, 2012 Act 165, Session Laws of Hawaii 2012, Relating to Interisland Transmission Cable Systems
2012-07 August 15, 2012 Act 182, Session Laws of Hawaii 2012, Relating to Foreclosures
2012-06 August 15, 2012 Act 188, Session Laws of Hawaii 2012, Relating to Taxation
2012-05 August 15, 2012 Act 180, Session Laws of Hawaii 2012, Relating to Tax Clearance Fees
2012-04 August 15, 2012 Act 179, Session Laws of Hawaii 2012, Relating to Conformity of Hawaii Income Tax Law to the Internal Revenue Code and Act 184, Session Laws of Hawaii 2012, Relating to Taxation
2012-03 August 15, 2012 Act 220, Session Laws of Hawaii 2012, Relating to Taxation
2012-02 August 15, 2012 Act 067, Session Laws of Hawaii 2012, Relating to the Tax Lien and Encumbrance Record
2012-01 August 15, 2012 Composite Filing of Forms N-342 and/or N-342A for Taxpayers Claiming the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5 for 10 or More Systems

2011

2011 TAX Announcements, by Date
Number Date Title / Description
2011-29 December 22, 2011 Withholding Tax Tables for 2011 and 2012
2011-28 November 18, 2011 IRS Notice 2011-70 and Statute of Limitations for Innocent Spouse Relief
2011-27 November 9, 2011 Division of Income and Information Reporting Under Act 105, Session Laws of Hawaii 2011
2011-26 September 26, 2011 Information Reporting Under Act 105, Session Laws of Hawaii 2011
2011-25 September 23, 2011 General Excise Tax and Transient Accommodation Tax Exemptions for Foreign Diplomats and Consular Officials
2011-24 September 22, 2011 Act 74, Session Laws of Hawaii 2010; Estate & Transfer Tax
2011-23 September 13, 2011 Tax Relief for Victims of Hurricane Irene
2011-22 July 26, 2011 General Excise Tax Rate Applicable to Previously Exempt Transactions Under Act 105, Session Laws of Hawaii 2011 (Act 105)
2011-21 July 19, 2011 Act 91, Session Laws of Hawaii 2011, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2011-20 July 19, 2011 Act 97, Session Laws of Hawaii 2011, Relating to Taxation
2011-19 July 15, 2011 Increase in the Little Cigar Tax on July 1, 2011 and Correction to Department of Tax Announcement 2011-07
2011-18 July 15, 2011 Act 86, Session Laws of Hawaii, Relating to Motor Vehicle Weight Tax
2011-17 July 15, 2011 Act 102, Session Laws of Hawaii, Relating to Taxation
2011-16 July 15, 2011 Act 100, Session Laws of Hawaii, Relating to Conveyance Tax
2011-15 July 15, 2011 Act 167, Session Laws of Hawaii, Relating to Tax Appeals
2011-14 July 15, 2011 Act 161, Session Laws of Hawaii, Relating to the Permitted Transfers in Trust Act
2011-13 July 15, 2011 Act 158, Session Laws of Hawaii 2011, Relating to Low-Income Housing
2011-12 June 30, 2011 Act 32, Session Laws of Hawaii 2011, Relating to Use Tax
2011-11 June 30, 2011 Act 101, Session Laws of Hawaii 2011, Relating to the Taxation
2011-10 June 23, 2011 Grandfathering Guidelines for Act 105, Session Laws of Hawaii 2011, Relating to Taxation
2011-09 June 15, 2011 Act 105, Session Laws of Hawaii 2011, Relating to Taxation
2011-08 June 15, 2011 Act 104, Session Laws of Hawaii 2011, Relating to Transportation
2011-07 May 19, 2011 Increase in the Cigarette Tax on July 1, 2011
2011-06 April 14, 2011 Relief for Taxpayers Affected by the March 11, 2011 Tsunami
2011-05 April 11, 2011 Adoption of Optional Standard Mileage Rates for 2010 and 2011
2011-04 April 8, 2011 Additional Tax Types Required to be Paid by Electronic Funds Transfer (EFT)
2011-03 March 31, 2011 Adoption of Hawaii Administrative Rules Relating to Tax Penalties
2011-02 March 23, 2011 Form G-79 and Act 91, Session Laws of Hawaii (SLH) 2010, Relating to General Excise Tax Exemptions for Operators of a Timeshare Plan and Suboperators Of Hotels and Timeshare Plans Added by Act 239, SLH 2009
2011-01 February 1, 2011 New Extension Forms for Estate and Generation-Skipping Transfer Tax Reports

2010

2010 TAX Announcements, by Date
Number Date Title / Description
2010-13 December 15, 2010 Use of Revised Booklet A, Employer’s Tax Guide (Booklet A) and Revised Employee’s Withholding Allowance and Status Certificate (Form HW-4)
2010-12
SUPERSEDED
October 1, 2010 Acceleration of Installment Payments for Late-Paid Public Service Company (PSC) and Franchise Taxes
SUPERSEDEd by 2017-07
2010-11 August 5, 2010 Act 182, Session Laws of Hawaii 2010, Relating to the Permitted Transfers in Trust Act
2010-10 June 7, 2010 Act 112, Session Laws of Hawaii 2010, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2010-09 June 7, 2010 Act 91, Session Laws of Hawaii 2010, Relating to General Excise Tax; Extension of the Exemption for Condominium Common Expenses Paid by Managers, Submanagers, and Suboperators and Hotel Employee Expenses Paid by Hotel Operators and Timeshares
2010-08 June 7, 2010 Act 90, Session Laws of Hawaii 2010, Relating to Taxation; Tobacco Taxation of Large Cigars
2010-07 June 7, 2010 Act 73, Session Laws of Hawaii 2010, Relating to Government; Increasing and Amending the Environmental Response Tax
2010-06 June 7, 2010 Act 59, Session Laws of Hawaii 2010, Relating to Taxation; Repealing the Deduction for Political Contributions, Increasing the Cigarette Tax, and Increasing Certain Insurance Fees
2010-05 June 7, 2010 Act 23, Session Laws of Hawaii 2010, Relating to Taxation; Providing for a Wagering Loss Deduction
2010-04 June 7, 2010 Act 21, Session Laws of Hawaii 2010, Relating to Tax Credits; Providing the Statutory Ordering of Income Tax Credit Claims
2010-03 May 26, 2010 Increase in the Cigarette Tax on July 1, 2010
2010-02 May 13, 2010 Act 22, Session Laws of Hawaii 2010, Relating to Tax Administration; Amending the Due Dates for Various Taxes.
2010-01 February 3, 2010 Relating to the Conversion of Eligible Non-Roth IRAs into Roth IRAs

2009

2009 TAX Announcements, by Date
Number Date Title / Description
2009-01 February 24, 2009 Administration of TIR No. 2008-03, Deposits in the Nature of Cash Bond Made to Suspend the Running of Interest on Potential Underpayments
2009-02 March 27, 2009 Solicitation of Tax Guidance Initiatives from the Public
2009-03
SUPERSEDED
May 21, 2009 Act 61, Session Laws of Hawaii 2009, Relating to Taxation
SUPERSEDED BY 2009-24
2009-04 May 27, 2009 Act 60, Session Laws of Hawaii 2009, Relating to Taxation
2009-05 June 1, 2009 Act 58, Session Laws of Hawaii 2009, Relating to Tax on Tobacco Products Other Than Cigarettes
2009-06 June 12, 2009 Increase in the Cigarette Tax on July 1, 2009
2009-07 June 15, 2009 Act 59, Session Laws of Hawaii 2009, Relating to the Conveyance Tax
2009-08 July 14, 2009 Act 134, Session Laws of Hawaii 2009, Relating to Tax Administration
2009-09 July 14, 2009 Act 154, Session Laws of Hawaii 2009, Relating to Taxation
2009-10 July 14, 2009 Act 133, Session Laws of Hawaii 2009, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2009-11 July 16, 2009 Act 196, Session Laws of Hawaii 2009, Relating to Taxation
2009-12 July 22, 2009 Application of the Tax on Tobacco Products after September 29, 2009
2009-13 July 28, 2009 Limited Period of Time For No Penalty and Interest on Income Tax Payments Ending Soon
2009-14 July 31, 2009 Act 30, Session Laws of Hawaii 2009, Relating to Tobacco
2009-15 July 31, 2009 Act 40, Session Laws of Hawaii 2009, Relating to the Rate of Interest Applicable to Overpayments of Tax
2009-16 July 31, 2009 Act 70, Session Laws of Hawaii 2009, Relating to General Excise Taxation
2009-17 July 31, 2009 Act 84, Session Laws of Hawaii 2009, Relating to Income Tax Credit
2009-18 July 31, 2009 Act 165, Session Laws of Hawaii 2009, Relating to State Income Tax
2009-19   2009-19 was withdrawn and not replaced.
2009-20 July 31, 2009 Act 184, Session Laws of Hawaii 2009, Relating to Liquor
2009-21 July 31, 2009 Act 198, Session Laws of Hawaii 2009, Relating to Taxation
2009-22 July 31, 2009 Act 14, First Special Session Laws of Hawaii 2009, Relating to Tax Exemptions
2009-23 August 3, 2009 Act 178, Session Laws of Hawaii 2009, Relating to Taxation
NOTE: This Announcement is supplemented by Tax Announcement 2009-27.
2009-24 August 5, 2009 Act 61, Session Laws of Hawaii 2009, Relating to Taxation
SUPERSEDES 2009-03
2009-25 September 10, 2009 Adoption of Tax Penalty Temporary Rules
2009-26 September 14, 2009 Important Deadlines for Taxpayers and Practitioners
2009-27 September 14, 2009 Act 178, Session Laws of Hawaii 2009, Relating to Taxation
NOTE: This Announcement supplements Tax Announcement 2009-23.
2009-28 September 21, 2009 Extension of Deadline for Undeclared Offshore Bank Account Voluntary Disclosure Program
2009-29 September 30, 2009 Deadline to Submit Electronic Survey Form N-317, Statement By a Qualified High Technology Business, for 2008
2009-30 October 1, 2009 Liquor License Conditional Letters
2009-31 October 9, 2009 Hawaii Income Tax Treatment of Theft Losses from “Ponzi” Schemes
2009-32 November 23, 2009 Executive Furlough Days Treated as State Holidays
2009-33 November 23, 2009 Conformity to Internal Revenue Service Notice 2004-54, Relating to Alternative Methods of Signatures for Paid Tax Return Preparers
2009-34 December 17, 2009 Imposition of general excise tax and use tax with regard to imported services or contracting; “whipsaw” assessments

2008

2008 TAX Announcements, by Date
Number Date Title / Description
2008-01 January 25, 2008 A Listing of Change of Form Name; Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
2008-02 March 5, 2008 New Electronic Income Tax Form N-317, “Statement By Qualified High Technology Business”
2008-03 March 20, 2008 Certifications for High Technology Business Investment Tax Credit and Tax Credit for Research Activities
2008-04 August 26, 2008 Increase in the Cigarette Tax on September 30, 2008
2008-05 August 29, 2008 Taxation of Fees Assessed by Acts of the 2008 Legislative Sessions
2008-06 September 15, 2008 High Technology Business Investment Tax Credit Comfort Rulings
2008-07 October 30, 2008 High Tech Comfort Rulings Relying Upon the Gross Income Test
2008-08 October 31, 2008 Notice of Informal Comment Period Closing For TIR 2008-02
2008-09 October 31, 2008 Proposed Rules Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Fed. Reg. Vol. 73, No. 47, pp. 12837-12867
2008-10 December 15, 2008 Relief for Taxpayers Affected by High Winds, Heavy Rains and Flooding From December 10, 2008 to December 16, 2008, in the Counties of Kaua’i, Maui and the City and County of Honolulu
2008-11 December 22, 2008 Adoption of Optional Standard Mileage Rates for 2009
2008-12 December 23, 2008 High Technology Business Investment Credit

2007

2007 TAX Announcements, by Date
Number Date Title / Description
2007-01 March 7, 2007 Extensions of Time for Filing for Annual General Excise Tax Returns for Fiscal Year Filers for the Short Year Ending on December 31, 2006
2007-02 April 2, 2007 Form G-37, “General Excise/Use Tax Exemption for Certified or Approved Housing Projects”
SUPERSEDES ANNOUNCEMENT 2000-24
2007-03 June 21, 2007 Increase in the Cigarette Tax on September 30, 2007
2007-04 June 26, 2007 Act 84, SLH 2007, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2007-05 June 26, 2007 Act 151, SLH 2007, Relating to Income Taxation
2007-06 June 26, 2007 Act 103, SLH 2007, Relating to Energy
2007-07 June 26, 2007 Act 128, SLH 2007, Relating to Ethanol
2007-08 June 26, 2007 Act 166, SLH 2007, Relating to Leasehold Conversion
2007-09 June 26, 2007 Act 173, SLH 2007, Relating to General Excise Tax
2007-10 June 26, 2007 Act 154, SLH 2007, Relating to the Perfection of Appeals to the Tax Appeal Court
2007-11 June 26, 2007 Act 206, SLH 2007, Relating to High Technology Business Investment Tax Credit
2007-12 July 3, 2007 Act 209, SLH 2007, Relating to Transportation
2007-13 July 3, 2007 Act 210, SLH 2007, Relating to Income Tax Credit
2007-14 July 3, 2007 Act 211, SLH 2007, Relating to Taxation
2007-15 July 3, 2007 Act 225, SLH 2007, Relating to Professional Employment Organizations
2007-16 July 5, 2007 Act 239, SLH 2007, Relating to General Excise Tax
2007-17 July 5, 2007 Act 240, SLH 2007, Relating to Dishonored Payments
2007-18 July 9, 2007 Extensions of Time for Filing Income Tax Returns
2007-19 September 14, 2007 Revised Hawaii County Fuel Tax Rate, Effective October 1, 2007
2007-20 October 19, 2007 Extensions of Time to File Income Tax Returns
2007-21 December 17, 2007 Relief for Taxpayers Affected by High Winds, Heavy Rains and Flooding From December 4, 2007 to December 14, 2007 in the Counties of Hawaii, Kauai, Kalawao, Maui and the City and County of Honolulu

2006

2006 TAX Announcements, by Date
Number Date Title / Description
2006-01 March 10, 2006 Relief for Taxpayers Affected by Heavy Rains and Flooding From February 20, 2006 to March 3, 2006*, in the Windward Oahu Communities and Portions of Kauai and Maui
2006-02 March 22, 2006 Relief for Taxpayers Affected by Heavy Rains and Flooding From March 4, 2006 to March 26, 2006*, in the Counties of Hawaii, Kauai, Maui and the City and County of Honolulu
2006-03 April 4, 2006 Relief for Taxpayers Affected by Heavy Rains and Flooding From March 27, 2006 to April 9, 2006*, in the Counties of Hawaii, Kauai, Maui and the City and County of Honolulu
2006-04 May 26, 2006 Act 110, Session Laws of Hawaii 2006, Relating to Taxation, Tax Credit For Flood Victims (Act 110)
2006-05 June 13, 2006 Act 88, Session Laws of Hawaii 2006, Relating to Digital Media (Act 88)
2006-06 June 14, 2006 Act 124, Session Laws of Hawaii 2006, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code (Act 124)
2006-07 June 21, 2006 Act 100, Session Laws of Hawaii 2006, Relating to Housing (Act 100)
2006-08 June 21, 2006 Revised Maui County Fuel Tax Rate, Effective July 1, 2006
2006-10 June 26, 2006 Act 110, Session Laws of Hawaii 2006, Relating to Taxation
2006-11 July 20, 2006 Act 240, Session Laws of Hawaii 2006, Relating to Energy
2006-12 July 20, 2006 Act 304, Session Laws of Hawaii 2006, Relating to Education
2006-13 July 20, 2006 Act 316, Session Laws of Hawaii 2006, Relating to Health
2006-14 August 24, 2006 Increase in the Cigarette Tax on September 30, 2006
2006-09 (REVISED) August 25, 2006 Act 142, Session Laws of Hawaii 2006, Relating to Rental Motor Vehicle Surcharge Tax
2006-15 September 8, 2006 General Excise Tax (GET) and County Surcharge Tax (CST) Visibly Passed on to Customers
2006-16 October 17, 2006 Relief for Taxpayers Affected by the October 15, 2006 Hawaii Statewide Earthquake
2006-17 December 29, 2006 Relating to the Application of the County Surcharge Sourcing Rules to Cash Basis and Accrual Basis Accounting Method Taxpayers

2005

2005 TAX Announcements, by Date
Number Date Title / Description
2005-01
REVOKED
February 15, 2005 Instructions on Filing Federal Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, for Hawaii Withholding Tax Purposes. Refer to 2017-01.
2005-02 July 29, 2005 Act 23, Session Laws of Hawaii 2005, Relating to the Withholding of Tax on the Disposition of Real Property by Nonresident Persons (Act 23)
2005-03 July 29, 2005 Act 27, Session Laws of Hawaii 2005, Relating to Income Tax Withholding
2005-04 July 29, 2005 Act 211, Session Laws of Hawaii 2005, Relating to the Public Procurement Code
2005-05 July 29, 2005 Act 67, Session Laws of Hawaii, 2005, Relating to Rental Motor Vehicle Surcharge Tax
2005-06 July 29, 2005 Act 131, Session Laws of Hawaii 2005, Relating to Tobacco (Act 131)
2005-07 July 29, 2005 Act 146, Session Laws of Hawaii 2005, Relating to Public Service Company Tax
2005-08 July 29, 2005 Act 156, Session Laws of Hawaii 2005, Relating to Land Conservation (Act 156)
2005-09 July 29, 2005 Act 167, Session Laws of Hawaii 2005, Relating to Tax Refunds (Act 167)
2005-10 July 29, 2005 Act 196, Session Laws of Hawaii 2005, Relating to Housing (Act 196)
2005-11 July 29, 2005 Act 247, Session Laws of Hawaii 2005, Relating to County Surcharge on State Tax (Act 247)
2005-12 August 3, 2005 Act 60, Session Laws of Hawaii 2005, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code (Act 60)
2005-13 August 3, 2005 Act 3, First Special Session Laws of Hawaii 2005, Relating to Streamlined Sales and Use Tax Agreement (Act 3)
2005-14 August 3, 2005 Act 9, First Special Session Laws of Hawaii 2005, Relating to Tax (Act 9)
2005-15 October 6, 2005 Adoption of Optional Standard Mileage Rates for September through December 2005
2005-16 October 11, 2005 Adoption of Proposed Amendments to Section 18-235-98, Hawaii Administrative Rules, Relating to Extension of Time for Filing Income Tax
2005-17 October 11, 2005 Adoption of Amendments to Hawaii Administrative Rules Sections 18-237D-1 through 18-237D-12, Relating to the Transient Accommodations Tax
2005-18 October 24, 2005 Tax Relief for Victims of Hurricane Katrina
2005-19 November 3, 2005 Adoption of Section 18-235-20.5-01, Hawaii Administrative Rules, Relating to the Imposition of Fees for (1) the Issuance of High Tech Comfort Rulings and (2) the Certification of (a) the High Technology Business Investment Tax Credit and (b) the Tax Credit for Research Activities.
2005-20 November 23, 2005 Hawaii’s Estate and Transfer Tax

2004

2004 TAX Announcements, by Date
Number Date Title / Description
2004-01 June 2, 2004 Increase in the Cigarette Tax After June 30, 2004
2004-02 August 3, 2004 Act 89, Session Laws of Hawaii 2004, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code (Act 89)
2004-03 August 3, 2004 Act 96, Session Laws of Hawaii 2004, Relating to Energy (Act 96)
2004-04 August 3, 2004 Act 97, Session Laws of Hawaii 2004, Relating to Renewable Energy Technologies Income Tax Credit (Act 97)
2004-05 August 3, 2004 Act 140, Session Laws of Hawaii 2004, Relating to Ethanol Tax Credit (Act 140)
2004-06 August 9, 2004 Decrease in Alternative Fuel Tax Rates effective July 1, 2004
2004-07 August 10, 2004 Act 197, Session Laws of Hawaii 2004, Relating to Taxation
2004-08 August 19, 2004 Act 157, Session Laws of Hawaii 2004, Relating to Tobacco (Act 157)
2004-09 August 10, 2004 Act 159, Session Laws of Hawaii 2004, Relating to Wireless Enhanced 911 Service (Act 159)
2004-10 August 10, 2004 Act 214, Session Laws of Hawaii 2004, Relating to the General Excise Tax (Act 214)
2004-11 August 10, 2004 Act 228, Session Laws of Hawaii 2004, Relating to Child Abuse and Neglect (Act 228)
2004-12 August 10, 2004 Act 115, Session Laws of Hawaii 2004, Relating to the Integrated Tax Information Management Systems Acquisition by the Department of Taxation (Act 115)
2004-13 August 10, 2004 Act 195, Session Laws of Hawaii 2004, Relating to Taxation (Act 195)
2004-14 August 12, 2004 Act 123, Session Laws of Hawaii 2004, Relating to Taxation Appeals (Act 123)
2004-15 August 11, 2004 Act 215, Session Laws of Hawaii 2004, Relating to Capital Investments (Act 215)
2004-16 October 11, 2004 Business Tax License Numbers to be Replaced
2004-17 November 4, 2004 Relief for Taxpayers Affected by Heavy Rains and Flooding on October 30 and 31, 2004 in the Manoa Valley Area in the City and County of Honolulu
2004-18 December 30, 2004 Adoption of Optional Standard Mileage Rates for 2005

2003

2003 TAX Announcements, by Date
Number Date Title / Description
2003-01 April 8, 2003 New and Revised High Technology Business Investment Tax Credit Forms
2003-02 April 8, 2003 A Listing of New and Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
2003-03 April 8, 2003 List of Candidates for Political Office Who Voluntarily Filed Affidavit Forms With the Campaign Spending Commission
2003-04 June 13, 2003 Act 14, Session Laws of Hawaii 2003, Relating to the Administration of Taxes (Act 14)
2003-05 June 16, 2003 Act 100, Session Laws of Hawaii 2003, Relating to Taxation (Act 100)
2003-06 June 18, 2003 Act 136, Session Laws of Hawaii 2003, Relating to Tax Administration (Act 136)
2003-07 June 24, 2003 Increase in the Cigarette Tax After June 30, 2003
2003-08 June 26, 2003 Revised Maui County Fuel Tax Rate, Effective July 1, 2003
2003-09 June 30, 2003 Act 135, Session Laws of Hawaii 2003, Relating to Taxation (Act 135)
2003-10 June 30, 2003 Act 172, Session Laws of Hawaii 2003 (Act 172), Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2003-11 June 30, 2003 Act 173, Session Laws of Hawaii 2003 (Act 173), Relating to Simplified Tax Administration
2003-12 November 14, 2003 Adoption of Optional Mileage Rates for 2004

2002

2002 TAX Announcements, by Date
Number Date Title / Description
2002-01 January 4, 2002 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
2002-02 January 24, 2002 A Listing of New and Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms as of January 21, 2002
2002-03 January 25, 2002 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation
2002-04 February 28, 2002 Electronic Filing Approved as a Means of Electronic Funds Transfer
2002-05 May 14, 2002 The Federal Job Creation And Worker Assistance Act Of 2002 Does Not Apply To Hawaii Taxes
2002-06 June 21, 2002 Act 110, Session Laws of Hawaii 2002 (Act 110), Relating to Taxation of Persons with Impaired Sight or Hearing or Who are Totally Disabled
2002-07 June 24, 2002 Act 153, Session Laws of Hawaii 2002 (Act 153), Relating to the Collection of Taxes
2002-08 Jun/the 26, 2002 Act 63, Session Laws of Hawaii 2002 (Act 63), Relating to Taxation
2002-09 June 27, 2002 Act 94, Session Laws of Hawaii 2002 (Act 94), Relating to Tobacco
2002-10 June 27, 2002 Act 146, Session Laws of Hawaii 2002 (Act 146), Relating to Enterprise Zones
2002-11 June 28, 2002 Act 174, Session Laws of Hawaii 2002 (Act 174), Relating to an Extension of the Residential Construction and Remodeling Income Tax Credit
2002-12 June 28, 2002 Act 190, Session Laws of Hawaii 2002 (Act 190), Relating to the Administration of Taxes
2002-13 July 1, 2002 Act 225, Session Laws of Hawaii 2002 (Act 225), Relating to the Use Tax
2002-14 July 1, 2002 Act 236, Session Laws of Hawaii 2002 (Act 236), Relating to Taxation
2002-15 July 3, 2002 Act 223, Session Laws of Hawaii 2002 (Act 223), Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2002-16 July 9, 2002 Act 246, Session Laws of Hawaii 2002 (Act 246), Relating to the Cigarette and Tobacco Tax
NOTE: This Announcement is supplemented by Announcement 2002-19
2002-17 July 11, 2002 Act 209, Session Laws of Hawaii 2002 (Act 209), Relating to State and Local Taxation of Mobile Telecommunications Services
2002-18 August 23, 2002 Amendments to chapters 18-243 and 18-251, Hawaii Administrative Rules (HAR), and the repeal of chapter 18-244D, HAR
2002-19 August 30, 2002 Act 246, Session Laws of Hawaii 2002 (Act 246), Relating to the Cigarette and Tobacco Tax
NOTE: This Announcement supplements Announcement 2002-16
2002-20 October 11, 2002 Act 176, Session Laws of Hawaii 2002 (Act 176), Relating to Solid Waste Management

2001

2001 TAX Announcements, by Date
Number Date Title / Description
2001-01 January 4, 2001 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
2001-02
OUTDATED
January 5, 2001 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation SEE CURRENT ANNOUNCEMENTS
2001-03 March 2, 2001 A Listing of New Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms As of March 1, 2001
2001-04 May 4, 2001 Act 36, Session Laws of Hawaii 2001 (Act 36), Relating to Certification for Tax Exemption
2001-05 May 4, 2001 Act 44, Session Laws of Hawaii 2001 (Act 44), Relating to Payment of Taxes by Electronic Funds Transfer
2001-06 May 4, 2001 Act 45, Session Laws of Hawaii 2001 (Act 45), Relating to Taxpayer Communication Confidentiality Privileges
2001-07 May 10, 2001 Act 64, Session Laws of Hawaii 2001 (Act 64), Relating to the Public Service Company Tax
2001-08 May 24, 2001 Act 119, Session Laws of Hawaii 2001 (Act 119), Relating to Taxation
2001-09 May 24, 2001 Act 125, Session Laws of Hawaii 2001 (Act 125), Relating to General Excise Tax on Nonprofit Organizations
2001-10 June 8, 2001 Act 143, Session Laws of Hawaii 2001 (Act 143), Relating to Energy Content of Fuels
2001-11 June 8, 2001 Act 164, Session Laws of Hawaii 2001 (Act 164), Relating to Aquaculture
2001-12 June 8, 2001 Act 210, Session Laws of Hawaii 2001 (Act 210), Relating to Taxation
2001-13 June 14, 2001 Act 199, Session Laws of Hawaii 2001 (Act 199), Relating to Taxation
2001-14 June 25, 2001 Act 221, Session Laws of Hawaii 2001 (Act 221), Relating to Taxation (REVISED)
2001-15 June 28, 2001 Act 270, Session Laws of Hawaii 2001 (Act 270), Relating to Tobacco
2001-16 June 29, 2001 Act 272, Session Laws of Hawaii 2001 (Act 272), Relating to Renewable Energy Resources
2001-17 July 5, 2001 Act 293, Session Laws of Hawaii 2001 (Act 293), Relating to Drought Mitigating Facilities
2001-18 July 16, 2001 Act 309, Session Laws of Hawaii 2001 (Act 293), Relating to Public Schools
2001-19 November 6, 2001 Act 8, Third Special Session Laws of Hawaii 2001 (Act 8), Relating to Filing Thresholds for Certain Taxes
2001-20 November 6, 2001 Act 10, Third Special Session Laws of Hawaii 2001 (Act 10), Relating to Income Tax Credits
2001-21 November 16, 2001 Act 9, Third Special Session Laws of Hawaii 2001 (Act 9), Relating to the Taxation of Transportation Service Providers
2001-22 January 10, 2002 Adoption of IRS Optional Standard Mileage Rates for 2002 (REVISED)

2000

2000 TAX Announcements, by Date
Number Date Title / Description
2000-01
OUTDATED
January 6, 2000 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation SEE CURRENT ANNOUNCEMENTS
2000-02 January 6, 2000 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
2000-03 April 11, 2000 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms As of March 1, 2000
2000-04 April 18, 2000 Adoption of IRS Optional Standard Mileage Rates for 1999 and 2000
2000-05 May 11, 2000 Suggestions for Improving Tax Forms
2000-06 May 12, 2000 Act 33, Session Laws of Hawaii 2000 (Act 33), Relating to the General Fund Expenditure Ceiling Reporting Dates.
2000-07 May 15, 2000 Act 38, Session Laws of Hawaii 2000 (Act 38), Relating to a General Excise Tax and Transient Accommodations Tax Exemption for Foreign Diplomats and Consular Officials.
2000-08 May 16, 2000 Act 34, Session Laws of Hawaii 2000 (Act 34), Relating to Disclosure of Tax Information
2000-09 June 5, 2000 Act 85, Session Laws of Hawaii 2000 (Act 85), Relating to the Fuel Tax
2000-10 June 7, 2000 Act 118, Session Laws of Hawaii 2000 (Act 118), Relating to State Enterprise Zones
2000-11 June 14, 2000 Act 27, Session Laws of Hawaii 2000 (Act 27), Relating to Prepaid Telephone Calling Service
2000-12 June 30, 2000 Act 148, Session Laws of Hawaii 2000 (Act 148), Relating to Low-income Housing Tax Credit
2000-13 July 3, 2000 Act 160, Session Laws of Hawaii 2000 (Act 160), Relating to Wind Farms
2000-14 July 3, 2000 Act 271, Session Laws of Hawaii 2000 (Act 271), Application of the General Excise Tax and Use Tax to Sales by Printers
2000-15 July 3, 2000 Act 198, Session Laws of Hawaii 2000 (Act 198), Relating to the General Excise and Use Taxes and the Public Service Company Tax
2000-16 July 10, 2000 Act 262, SLH 2000, Relating to Contractors Reporting the General Excise Tax on a Cash Basis
2000-17 July 10, 2000 Act 199, SLH 2000, Relating to Taxation Appeals
2000-18 July 11, 2000 Act 174, SLH 2000, Relating to Hawaii Income Tax Conformity to the Internal Revenue Code of 1986, as Amended
2000-19 July 11, 2000 Act 249, SLH 2000, Relating to Taxation
2000-20 July 12, 2000 Act 195, SLH 2000, Relating to the Hotel and Construction Remodeling Tax Credit and Tax Exemptions for the Call Center Industry
2000-21 July 12, 2000 Act 297, SLH 2000, Relating to the New Economy
2000-22 July 14, 2000 Act 289, SLH 2000, Relating to Ethanol
2000-23 November 6, 2000 Relief for Taxpayers Affected by Rains and Flooding on Maui and Hawaii on November 1 and 2, 2000
2000-24
SUPERSEDED
December 5, 2000 Form G-37 General Excise Tax Exemption For Certified or Approved Housing Projects
SUPERSEDED BY ANNOUNCEMENT 2007-02
2000-25 December 7, 2000 Adoption of IRS Optional Standard Mileage Rates for 2001
2000-26 December 12, 2000 Adoption of Chapter 18-245, Hawaii Administrative Rules (HAR), Which Implements the Imposition of the Cigarette Tax Through the Use of Stamps Affixed to Individual Packs of Cigarettes

1999

1999 TAX Announcements, by Date
Number Date Title / Description
99-01 January 25, 1999 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
99-02 February 19, 1999 Adoption of Sections 18-237-13(6)-01 to 18-237-13(6)-09, HAR, Relating to the Intermediary Services Rate
99-03 February 22, 1999 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms as of February 19, 1999
99-04 February 25, 1999 Adoption of Amendment to HAR Section 18-235-61-04, Relating to the Exemption from Withholding of Income Taxes on Wages of Qualifying Nonresident Employees
99-05 March 12, 1999 Relating to the Inclusion of Dividends, Interest, Royalties, and Gains Received from a Foreign Corporation in Business Income Subject to Apportionment
99-06
OUTDATED
March 17, 1999 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation SEE CURRENT ANNOUNCEMENTS
99-07 April 19, 1999 Extension of time for Taxpayers Serving in the Kosovo Conflict
99-08 May 4, 1999 Act 10, Session Laws of Hawaii 1999 (Act 10), Relating to the Cigarette Tax
99-09 May 4, 1999 Act 24, Session Laws of Hawaii 1999 (Act 24), Relating to Insurance Premium Taxes
99-10
OUTDATED
May 4, 1999 Suggestions for Improving Tax Forms
99-11 May 17, 1999 Hawaii Income Tax Conformity to the Internal Revenue Code of 1986 IRC), as Amended
99-12
REVOKED
June 4, 1999 Written Opinion No. 99-001, Regarding the Application of the General Excise Tax Income-Splitting Provisions in Section 237-18(f), Hawaii Revised Statutes (HRS), and Withholding Requirements in Section 237-44(d), HRS, to Destination Management Companies
REVOKED as of October 11, 2017
99-13 June 14, 1999 Increase in the Kauai County Fuel Tax Rate Effective July 1, 1999
99-14 June 23, 1999 Adoption of Amendment to HAR Section 18-235-61-03(b), Relating to the Exemption from the Withholding of Income Taxes on the Wages Received by a Qualifying Minister or Member of a Religious Order
99-15 July 7, 1999 Act 68, Session Laws of Hawaii 1999, Relating to the Collection of Fees
99-16 July 13, 1999 Act 165, Session Laws of Hawaii 1999, Relating to the General Excise Taxation of Related Entities
99-17 July 16, 1999 Act 70, Session Laws of Hawaii 1999, Relating to Taxation
99-18 July 16, 1999 Act 71, Session Laws of Hawaii 1999, Relating to Taxation
99-19 July 21, 1999 Act 173, Session Laws of Hawaii, 1999, Relating to the General Excise Tax
99-20 July 21, 1999 Act 223, Session Laws of Hawaii, 1999, Relating to Motor Vehicle Rental Industry
99-21 July 21, 1999 Act 253, Session Laws of Hawaii, 1999, Relating to the Income Taxation of Nonresidents
99-22 July 21, 1999 Act 270, Session Laws of Hawaii, 1999, Relating to Long-Term Care Tax Benefits
99-23 July 21, 1999 Act 295, Session Laws of Hawaii, 1999, Relating to the Conveyance Tax
99-24 July 21, 1999 Act 303, Session Laws of Hawaii, 1999, Relating to Taxation
99-25 July 23, 1999 The General Excise Tax Subcontract Deduction
99-26 August 6, 1999 Act 178, Session Laws of Hawaii 1999 (Act 178), Relating to Technology
99-27 August 12, 1999 Act 306, Session Laws of Hawaii 1999 (Act 306), Relating to the Qualified Improvement Tax Credit for Qualified Resort and General Facilities
99-28 October 22, 1999 Adoption of Amendment to HAR Sec. 18-235-61-04(b), Which Excludes Nonresident Employees of Contractors from Qualifying for an Income Tax Withholding Exemption

1998

1998 TAX Announcements, by Date
Number Date Title / Description
98-01 January 12, 1998 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
98-02 January 22, 1998 Adoption of Amendments to Section 18-235-7-03(c), HAR, Relating to the Taxation of Pensions Under the Hawaii Income Tax Law
98-03 January 22, 1998 Adoption of Amendments to Section 18-235-98, HAR, Relating to Requirements for Extensions of Time for Filing Income Tax Returns
98-04
OUTDATED
January 23, 1998 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation See Tax Announcements
98-05 February 26, 1998 Dividends Received Deduction
98-06 March 20, 1998 A Listing of New and Obsolete / Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms as of March 1, 1998
98-07 May 15, 1998 Change in Liquor Tax Rates Under Chapter 244D, Hawaii Revised Statutes
98-08
OUTDATED
May 15, 1998 Suggestions for Improving Tax Forms
98-09 June 3, 1998 Hawaii Income Tax Law Conformity to the Internal Revenue Code
98-10 June 16, 1998 Adoption of Amendments to Sections 18-237-13, 18-238-1, and 18-238-2, HAR, Relating to the Application of the General Excise Tax and Use Tax to the Sale of Tangible Personal Property by an Out-of-State Seller, including Drop Shipments
98-11 June 26, 1998 Increase in the Cigarette Tax Rates Under Chapter 245, HRS
98-12 June 20, 1998 Telecommunications Tax Reform
98-13 July 1, 1998 Application of Cigarette and Tobacco Taxes Under Chapter 245, HRS, to Sales and Gross Proceeds of Sales of Cigarettes and Tobacco Products to the United States
98-14 July 14, 1998 Application of Act 143, SLH 1998 (Act 143), Relating to the Licensing of Direct Sellers
98-15 July 29, 1998 Postponement of Effective Date of Imposition of Cigarette and Tobacco Taxes Under Chapter 245, HRS, on Sales and Gross Proceeds of Sales of Cigarettes and Tobacco Products to the United States
98-16 July 30, 1998 Application of Act 169, SLH 1998 (Act 169), Regarding the General Excise Tax Subcontract Deduction
98-17 August 14, 1998 Adoption of amendments to section 18-235-38-06, HAR, relating to the apportionment of income for multi-state radio and television broadcasters and publishers
98-18 August 25, 1998 Application of Act 125, SLH 1998 (Act 125), Relating to the Public Service Company (PSC) Tax (H.B. No. 2660, S.D. 1)
98-19 September 4, 1998 Adoption of amendments and renumbering of section 18-235-1, HAR, relating to definitions involving residency determinations and persons with disabilities.
98-20 September 4, 1998 Adoption of amendments to section 18-235-38-03, HAR, relating to the sales factor of the apportionment formula
98-21 September 15, 1998 Application of Act 156, SLH 1998
(Act 156), Relating to Taxation (S.B. No. 2259, S.D.1, H.D. 1, C.D. 1)
98-22 September 15, 1998 Application of the General Excise Tax to Sales to Eating or Drinking Retailers
98-23 October 2, 1998 Adoption of section 18-237-16.5-01 to 18-237-16.5.07, HAR, relating to the application of the general excise tax to written real property leases and the sublease deduction
98-24
SUPERSEDED
December 22, 1998 Revised Form G-37 General Excise Tax Exemption for Certified or Approved Housing Projects
SUPERSEDED BY ANNOUNCEMENT 2000-24

1997

1997 TAX Announcements, by Date
Number Date Title / Description
97-01 February 19, 1997 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
97-02 February 25, 1997 Adoption of IRS Optional Standard Mileage Rates
97-03 February 25, 1997 A Listing of New Tax Forms, Instructions, and Schedules; Errors Found in Hawaii Tax Forms As of February 26, 1997
97-04
OUTDATED
March 10, 1997 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained and Listing of Hawaii Administrative Rules Pertinent to Taxation SEE CURRENT ANNOUNCEMENTS
97-05 June 24, 1997 Adoption of IRS Optional Standard Mileage Rates
97-06 July 1, 1997 Adoption of Hawaii Administrative Rules Relating to Cost Recovery Fees for Selected Goods and Services Provided by the Department of Taxation
97-07 August 22, 1997 Increase in the Cigarette Tax Rates Under Chapter 245, HRS
97-08 December 30, 1997 Penalties for Electronic Funds Transfer Payments That are Dishonored and For Failure to Remit by an EFT Method Approved by the Department of Taxation

1996

1996 TAX Announcements, by Date
Date Title / Description
January 22, 1996 Adoption of HAR relating to the Administration of Taxes, Chapter 231, HRS and to Taxation of Banks and Other Financial Institutions, Chapter 241, HRS
February 28, 1996 Administrative Extension of Time for Taxpayers Serving in Bosnia in “Operation Joint Endeavor on or after March 15, 1996
March 22, 1996 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
April 4, 1996 A Listing of News and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms As of April 4, 1996
April 19, 1996 Adoption of Hawaii Administrative Rules (HAR) Relating to the Allocation and Apportionment of Income of Construction Contractors Under the Uniform Division of Income for Tax Purposes Act
April 26, 1996 Increase in the Liquor Tax Rates
May 29, 1996 Letters Assessing Penalty for Underpayment of Estimated Income Tax
July 8, 1996 Decrease in Withholding Tax Rates
December 5, 1996 Income Tax Relief for Storm and Flooding Losses

1995

1995 TAX Announcements, by Date
Date Title / Description
March 16, 1995 List of Candidates for Political Office who have Registered with the Campaign Spending Commission
March 31, 1995 A Listing of New Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of March 23, 1995
May 31, 1995
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
June 28, 1995 Increase in the Liquor Tax Rate
June 29, 1995 Increase in the Maui County Fuel Tax Rate & Schedule of Fuel Tax Rates
June 30, 1995 The Payment of Taxes by Electronic Funds Transfer (EFT)
November 22, 1995
OUTDATED
Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS

1994

1994 TAX Announcements, by Date
Date Title / Description
January 10, 1994 Adoption of a Proposed New Section to the HAR, on the General Excise Tax Law, Chapter 237, HRS
January 26, 1994
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
March 7, 1994 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of March 1, 1994
April 14, 1994 Adoption of Certain Retroactive Provisions of the Internal Revenue Code and Amendments to Estimated Tax Provisions
April 29, 1994 Deduction for Seller-Paid Points
May 11, 1994
OUTDATED
Suggestions for Improving Tax Forms (Other than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
May 23, 1994 Increase in the Transient Accommodations Tax Rate
June 27, 1994 Adoption of New Sections and Amendments to the HAR, relating to the Administration of Taxes, Chapter 231, HRS, and the General Excise Tax Law, Chapter 237, HRS
July 25, 1994 Adoption of Proposed Amendments to Income Tax and Transient Accommodations Tax Rules
August 12, 1994 Adoption of New Sections to the HAR, relating to the Administration of Taxes, Chapter 231, HRS, and amendment to the General Excise Tax Law, Chapter 237, HRS
September 8, 1994 Adoption of Amendments and New Sections to the HAR, Relating to Income Tax, Chapter 235, HRS
December 14, 1994 Adoption of New Administration of Taxes Rules and Amendments and New Sections of Income Tax Rules
December 16, 1994 Expiration of the Iniki Exemption from the Transient Accommodations Tax Pursuant to Section 237d-3.5, HRS
December 16, 1994 List of Nursing Facilities for the Medical Services Excise Tax Credit

1993

1993 TAX Announcements, by Date
Date Title / Description
January 4, 1993
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
January 4, 1993 Adoption of a Proposed Amendment to section 18-237-13-06.16(f), HAR, on the General Excise Tax Law, Chapter 237, HRS
February 16, 1993 List of Candidates for Political Office Who Have Registered with the Campaign Spending Commission
February 24, 1993 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of February 24, 1993
April 20, 1993
OUTDATED
Suggestions for Improving Tax Forms (Other than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
May 14, 1993 Assignment of the General Excise and Use Tax to the Taxation Districts No Longer a Requirement
May 21, 1993 Use Tax Reports by Motor Vehicle Dealers
June 23, 1993 Enactment of New Cigarette Tax Under Chapter 245, HRS
June 23, 1993 Imposition of the Environmental Response Tax and Increase in the Maui County Fuel Tax Rate
June 23, 1993 Adoption of Proposed Amendments to Sections 18-235-71 through 18-235-113, except Section 18-235-97, HAR and the Adoption of a New Section 18-235-94, HAR on the Net Income Tax Law, Chapter 235, HRS
October 29, 1993
OUTDATED
Tax Compromise Coordinator Appointment

1992

1992 TAX Announcements, by Date
Date Title / Description
January 3, 1992
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
January 24, 1992 Adoption of Chapter 18-251, HAR, on the Rental Motor Vehicle and Tour Vehicle Surcharge Tax Law, Chapter 251, HRS
February 20, 1992 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of February 19, 1992
June 2, 1992
OUTDATED
Suggestions for Improving Tax Forms (Other than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
September 17, 1992 Waiver of Copying Fee for Tax Returns of Persons Impacted by Hurricane Iniki
September 17, 1992 Tax Relief for Natural Disaster Losses, Chapter 234
September 17, 1992 Income Tax Relief For Disaster Loses
September 17, 1992 Information for Taxpayers Affected by Hurricane Iniki
October 30, 1992 Certain Taxpayers with Tax Liabilities Exceeding $100,000
December 18, 1992 Imposition of Penalty for Underpayment of Estimated Taxes
December 22, 1992 Adoption of Proposed Amendments to Chapter 18-251, HAR, on the Rental Motor Vehicle Surcharge Tax Law, Chapter 251, HRS

1991

1991 TAX Announcements, by Date
Date Title / Description
January 15, 1991 Adoption of Proposed Amendments to Section 18-237-13, HAR, on the General Excise Tax Law, Chapter 237, HRS, Relating to Building Contractors and Subcontractors
March 11, 1991 List of Candidates for Political Office Who Have Registered with the Campaign Spending Commission
March 18, 1991 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of February 28, 1991
April 2, 1991 Adoption of Section 18-237-34, HAR, on the General Excise Tax Law, Chapter 237, HRS, and Section 18-238-5, HAR, on the Use Tax Law, Chapter 238, HRS
April 12, 1991
OUTDATED
Suggestions for Improving Tax Forms (Other Than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
April 30, 1991 Income Tax Relief for Disaster Losses
May 24, 1991 Booklet A, Employer’s Tax Guide (Rev 1990) with Hawaii Income Tax Withholding Rates Effective January 1, 1991
October 30, 1991
OUTDATED
Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
November 1, 1991 Taxation of Insurance Companies under the General Excise and Transient Accommodations Tax Laws
December 20, 1991 Adoption of a Proposed Amendment to Section 18-237-13-06.16(f), HAR, on the General Excise Tax Law, Chapter 237, HRS
December 24, 1991 Income Tax Relief for Disaster Losses – Kauai County

1990

1990 TAX Announcements, by Date
Date Title / Description
February 5, 1990 Corrected 1989 Tax Rate Schedules
February 23, 1990 Treatment of Employee Business Expense Reimbursements for 1989 and Errors found on Hawaii Tax Forms as of February 20, 1990
April 25, 1990
OUTDATED
Suggestions for Improving Tax Forms (Other Than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
October 26, 1990 Implementation of New Computer System to Process General Excise, Use, Employer’s Withholding, and Transient Accommodations Tax Returns
November 2, 1990 Administrative Relief for Taxpayers involved with the Middle East Situation

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