Tax Facts

Tax Facts are publications of the Department of Taxation on tax subjects of current interest and are not intended to be a complete statement of the law. Subsequent developments in the law (legislation, rules, cases, etc.) should be consulted.

Tax Facts on Administration of Taxes
Date Number Title / Description
November 2021 TF 2021-2 Protective Claim
Revised September 2023 TF 2019-1 Information on Hawaii State Taxes for Taxpayers Doing Business in Hawaii
Revised May 2022 TF 31-2 Tax Clearances for State and County Contracts
Revised September 2023 TF 31-1 Licensing and Tax Information for New Businesses
Revised May 2022 TF 2001-1 Hawaii Tax Appeals
Revised May 2022 TF 2000-2 Offer in Compromise
Revised September 2023 TF 99-4 Parent Teacher Organizations and Other School Related Organizations
Tax Facts on Income Tax
Date Number Title / Description
Revised March 2023 TF 2022-2 Renewable Energy Technologies Income Tax Credit – Photovoltaic Systems
Revised February 2023 TF 2021-1 Income Tax Extension for Individuals, Corporations, Partnerships, Trusts, and REMICS
March 2020 TF 2020-1 Estimated Income Tax for Corporations, S Corporations, Estates, and Trusts
December 2019 TF 2019-3 Estimated Income Tax for Individuals
Revised April 2021 TF 2010-1 Understanding HARPTA
Revised September 2023 TF 99-4 Parent Teacher Organizations and Other School Related Organizations
Revised February 2021 TF 99-2 Business Tax Incentives
Revised February 2021 TF 98-3 Tax Information for Non-Profit Organizations
Revised May 2022 TF 97-4 Form N-15: Nonresident and Part-Year Resident Return
Revised March 2021 TF 97-2 Income Tax Information for Nonresident Military Servicemembers
Tax Facts on General Excise/Use Tax
Date Number Title / Description
May 2022 TF 2022-1 General Excise and Use Tax Information for Manufacturers and Producers
Revised February 2021 TF 2019-2 General Excise Tax Information for Churches and Ministers
Revised February 2019 TF 2017-1 Agricultural Cooperatives
Revised May 2022 TF 2016-1 Exemptions for Foreign Diplomats and Consular Officials
Revised February 2021 TF 37-1 General Excise Tax (GET)
Revised September 2023 TF 2001-2 Taxation of Agricultural and Aquacultural Producers in Hawaii
Revised September 2023 TF 99-4 Parent Teacher Organizations and Other School Related Organizations
Revised May 2022 TF 99-3 General Excise and Use Tax Information for Construction Contractors
Revised February 2021 TF 99-2 Business Tax Incentives
Revised February 2021 TF 98-3 Tax Information for Non-Profit Organizations
Revised January 2023 TF 98-1 General Excise Tax on Medical and Dental Charges
Revised March 2020 TF 95-1 Use Tax
Tax Facts on Miscellaneous Taxes
Date Number Title / Description
Revised March 2021 TF 99-1 Hawaii’s Fuel Tax
September 1998 TF 98-2 Taxation of Motor Carriers – Public Service Company Tax Law
SUPERSEDED by Act 9, Third Special Session Laws of Hawaii 2001
Tax Facts on Transient Accommodations Tax
Date Number Title / Description
August 2017 TF 2017-2 Advertising and Display Requirements for Operators of Transient Accommodations
Revised March 2020 TF 2016-1 Exemptions for Foreign Diplomats and Consular Officials
Revised February 2019 TF 98-4 Transient Accommodations Tax on Time Share Occupancy
Revised March 2020 TF 96-2 Transient Accommodations Tax

For consistency, files provided in pdf format.

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Page Last Updated: October 9, 2023