Tax Law and Rules

Listed below are links to the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules (HAR) as of December 31, 2023.

Statutes Rules Title
231 18-231 Administration of Taxes
232 – Tax Appeals
232E – Tax Review Commission
233 – Tax Classification of Certain Business Relationships
234 18-234 Tax Relief for Natural Disaster Losses (REPEALED)
235 18-235 Income Tax Law
235D – Qualified Improvement Tax Credit (REPEALED)
236 – Inheritance and Estate Taxes Law (REPEALED)
236A – Revised Uniform Estate Tax Apportionment Act (REPEALED)
236D – Estate and Transfer Tax
236E – Estate and Generation-Skipping Transfer Tax
237 18-237 General Excise Tax Law
237D 18-237D Transient Accommodations Tax
238 18-238 Use Tax Law
239 – Public Service Company Tax Law
240 – Public Utilities; Franchise Tax
241 18-241 Taxation of Banks and Other Financial Corporations
242 18-242 Mortgage Loan Exemption (REPEALED)
243 18-243 Fuel Tax Law
244 – Liquor Tax Law (REPEALED)
244D 18-244D Liquor Tax Law
245 18-245 Cigarette Tax and Tobacco Tax Law
246 – Real Property Tax Law
246A – Transfer of Real Property Taxation Functions
247 18-247 Conveyance Tax
248 – County Budgets; Tax Funds
249 – County Vehicular Taxes
251 18-251 Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
255 – Multistate Tax Compact
255D – Hawaii Simplified Sales and Use Tax Administration Act
256 – College Savings Program
256B – Hawaii ABLE College Savings Program
257 – Individual Development Accounts

Proposed Administrative Rules

Pursuant to Chapter 91, Hawaii Revised Statutes, the Director of Taxation of the State of Hawaii hereby gives notice of public hearings regarding two proposed adoptions to the Hawaii Administrative Rules.

  1. Notice of Public Hearing: Proposed rules relating to withholding tax tables, Tuesday, November 19, 2024 at 9:00 a.m.
      Appendix 1: Income Tax Withholding Tables for tax year 2025 (August 16, 2024) 8/16/2024 214 pages, 6.99 MB
  2. Notice of Public Hearing: Proposed rules relating to peer-to-peer car sharing, Monday, February 28, 2022 at 2:00 p.m.
  3. Notice of Public Hearing: Proposed rules relating to GET definition of employee, Monday, February 28, 2022 at 2:15 p.m.

Proposed Administrative Rules – Title 18
Chapter Description
235 Proposed rules relating to income tax withholding

  1. (PDF)
  2. (RAMSEYER PDF)
  3. Appendix 1: Income Tax Withholding Tables for tax year 2025 (August 16, 2024) 8/16/2024 214 pages, 6.99 MB
237 Proposed rules relating to GET definition of employee

  1. (PDF)
  2. (RAMSEYER PDF)
251 Proposed rules relating to peer-to-peer car-sharing

  1. (PDF)
  2. (RAMSEYER PDF)

Adopted Administrative Rules

Chapter Description
231 Administrative rules relating to revocation of tax licenses due to abandonment. Effective August 21, 2021.

  1. (PDF)
  2. (RAMSEYER PDF)
235 Administrative rules relating to distribution of income tax credits for partnerships, S corporations, estates and trusts. Effective September 18, 2020.

  1. (PDF)
  2. (RAMSEYER PDF)
237 Administrative rules relating to GET definition of employee. Effective April 14, 2022.

  1. (PDF)
  2. (RAMSEYER PDF)
243 Administrative rules relating to information to be furnished upon claim for refund of fuel tax for operating vehicles or equipment in areas other than upon the public highways of the State. Effective August 21, 2021.

  1. (PDF)
  2. (RAMSEYER PDF)
251 Administrative rules relating to peer-to-peer car-sharing. Effective April 14, 2022.

  1. (PDF)
  2. (RAMSEYER PDF)

For consistency, files provided in pdf format.

Temporary Administrative Rules

Section 231-10.7, Hawaii Revised Statutes, authorizes the Department of Taxation to adopt temporary administrative rules. Temporary administrative rules are effective for 18 months following the rules’ effective date. Temporary administrative rules have the force and effect of any other administrative rules.

For information about temporary administrative rules adopted by the Department of Taxation, please call (808) 587-1577 or email [email protected].

Temporary Administrative Rules – Title 18
Chapter Description
235 Temporary Administrative Rules Relating to Pass-Through Entity. Effective February 16, 2024.

  1. (PDF)
  2. (RAMSEYER PDF)

For consistency, files provided in pdf format.

Page Last Updated: October 18, 2024