Tax Announcements
Tax Announcements and Archives
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Related information:
2024
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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