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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