Tax Information Release 2024-02
Act 76, Session Laws of Hawaii 2024, Relating to Rent Collection Agreements and Proposed Temporary Administrative Rules
  The purpose of this Tax Information Release (TIR) is to provide guidance on the filing requirements for third-party rent collectors, consequences for noncompliance under Act 76, Session Laws of Hawaii 2024 (“Act 76”), and notice of related proposed temporary administrative rules.

Tax Information Release 2024-03
Application of General Excise Tax to Discounted Sales Receipts
  This Tax Information Release (TIR) provides guidance on the assessment of the general excise tax (GET) on discounted sales. This TIR responds to multiple inquiries as to whether a seller is subject to GET on the full price of a discounted item and, if so, whether that seller may “pass on” GET owed on the full price to a customer who pays a discounted price.

Hawaiʻi Department of Taxation Enhances Security and User Experience with Upgraded Tax System
  HONOLULU – The Hawaiʻi Department of Taxation (DOTAX) recently released its newly upgraded tax system that enhances performance, security and user experience.

Tax Announcement 2024-04
Tax Law Changes from the 2024 Regular Legislative Session
  This Announcement summarizes the measures passed during the Regular Legislative Session of 2024 that amend or affect State tax laws.

The Department of Taxation’s 2024 Tax Workshop Registration is now open. Please see attached flyer for more information and the link to register.

2024 Tax Workshop – Registration Flyer

For taxable years beginning after December 31, 2022, partnerships and S corporations may elect to pay Hawai’i income taxes at the entity level. Eligible members of an electing pass-through entity (PTE) may claim a Hawai’i income tax credit for the pro rata share of PTE taxes paid.

Visit the Pass-Through Entity Taxation page for more information.

To see step-by step instructions on how to pay a Loan-Out Company General Excise Tax (GET) withholding payment on Hawaiʻi Tax Online, click on the “E-Services” tab above and access a Powerpoint presentation in the “Other Resources” section at the bottom of the E-Services page.

To make a Loan-Out Company General Excise Tax (GET) withholding payment click on the “E-Services” tab above and click on the link https://hitax.hawaii.gov/. Sign-in into your HTO account, select “More…” tab, under “Payments & Returns” tile, select “Manage Loan-out Payments (Film Credit),” or under the “Payment” tile, click on the link “Make a Loan-out Payment (Film Credit)”.