Tax memoranda by title
Title Subject
General Excise Tax Memorandum No. 1 To All Manufacturers and Producers Taxable at the One Half of One Per Cent General Excise Tax Rate, Who Sell Their Products for Delivery Outside of the State, or Who Ship or Transport Their Products Out of the State Without Sale Having Been Made: Determination of the Tax Base
General Excise Tax Memorandum No. 2 To Sugar Processors, Pineapple Canners and Other Manufacturers; and to
Producers Raising or Producing Agricultural, Animal, Poultry or Natural Resource Products, or Engaged in the Business of Fishing: Method of Reporting Gross Proceeds of Sales, Value of Products and Gross Income
General Excise Tax Memorandum No. 3 and 3a To All Contractors and Other Persons Who, as a Business or as a Part of a Business in Which They are Engaged, Construct Buildings or Make Other
Improvements on Land Held by Themselves in Fee Simple; and to All Persons
Who Engage in Business Which Involves the Making or Sale of Leaseholds:
Imposition of General Excise Tax
General Excise Tax Memorandum No. 4 The “Visible Pass On” of the General Excise Tax
Transient Accommodations Tax Technical Memorandum No. 1 The Policy and Guidelines by Which the Department of Taxation Will Administer the Transient Accommodation Tax (Act 340, Session Laws of Hawaii 1986)
Tobacco Tax Memorandum No. 1 To All Dealers Liable to the Tobacco Tax
Tobacco Tax Memorandum No. 2 To All Dealers Liable to the Tobacco Tax

Page Last Updated: October 8, 2021