Tax Information Releases (TIRs)
Related information:
- Tax Information Releases (TIRs)
- Tax Information Releases (TIRs) Archive
- Tax Announcements
Year: [ 2020 ] [ 2021 ] [ 2022 ] [ 2023 ] [ 2024 ]
[ 2010 ] [ 2011 ] [ 2012 ] [ 2013 ] [ 2016 ] [ 2017 ] [ 2018 ] [ 2019 ]
2024
| Number | Date | Title / Description |
|---|---|---|
| 2024-04 | October 10, 2024 | General Excise Tax on Payments Made by Film Production Companies to Payroll Service Providers |
| 2024-03 | September 16, 2024 | Application of General Excise Tax to Discounted Sales Receipts |
| 2024-02 | September 16, 2024 | Act 76, Session Laws of Hawaii 2024, Relating to Rent Collection Agreements and Proposed Temporary Administrative Rules |
| 2024-01 | August 15, 2024 | Proposed Temporary Administrative Rules Relating to Pass-Through Entity Taxation as Enacted by Act 50, Session Laws of Hawaii 2024 |
2023
| Number | Date | Title / Description |
|---|---|---|
| 2023-03 AMENDED | December 27, 2023 | Proposed Temporary Administrative Rules Relating to Pass-Through Entity Taxation as Enacted by Act 50, Session Laws of Hawaii 2023 |
| 2023-02 | October 27, 2023 | Cigarette and Tobacco License and Permit Requirements Under Chapter 245, Hawaii Revised Statutes |
| 2023-01 SUPERSEDED |
July 21, 2023 | Proposed Temporary Administrative Rules Relating to Pass-Through Entity Taxation as Enacted by Act 50, Session Laws of Hawaii 2023 SUPERSEDED by 2023-03 |
2022
| Number | Date | Title / Description |
|---|---|---|
| 2022-02 | November 21, 2022 | Updated Guidance Relating to the Renewable Energy Technologies Income Tax Credit |
| 2022-01 REVISED | July 26, 2022 | State Tax Benefits Available to Individuals Who are Blind, Deaf, or Totally Disabled |
2021
| Number | Date | Title / Description |
|---|---|---|
| 2021-07 | September 29, 2021 | Exemption from Taxes in a Foreign Trade Zone |
| 2021-06 | August 10, 2021 | General Excise Tax Treatment of Software |
| 2021-05 | July 2, 2021 | Details and Timing of Paycheck Protection Program Loan Forgiveness |
| 2021-04 | May 13, 2021 | Tax Basis Capital Accounts; Partnerships |
| 2021-03 SUPERSEDED |
May 10, 2021 | Details and Timing of Paycheck Protection Program Loan Forgiveness SUPERSEDED by 2021-05 |
| 2021-02 | March 15, 2021 | Imposition of General Excise and Income Taxes on Statutory Employees |
| 2021-01 | February 16, 2021 | General Excise Tax Imposition on the Film Industry |
2020
| Number | Date | Title / Description |
|---|---|---|
| 2020-06 REVISED |
October 20, 2020 | Hawaii Tax Treatment of Various Federal COVID-19 Relief Programs and Payments |
| 2020-05 | September 30, 2020 | Application of Public Law 86-272 to Hawaii Net Income Tax |
| 2020-04 | September 28, 2020 | Tax Basis of Hawaii Real Property Upon the Death of a Spouse in a Community Property State |
| 2020-03 | August 3, 2020 | Voluntary Disclosure Practice |
| 2020-02 SUPERSEDED |
May 4, 2020 | Hawaii Tax Treatment of Various Federal COVID-19 Relief Programs and Payments SUPERSEDED BY 2020-06 |
| 2020-01 | January 3, 2020 | Proposed Administrative Rules Relating to market-based sourcing of gross receipts from services and intangibles as enacted by Act 96, Session Laws of Hawaii 2019 |
2019
| Number | Date | Title / Description |
|---|---|---|
| 2019-04 REVISED |
December 20, 2019 | Mandatory Verification Review (Agreed Upon Procedures Report) for the Motion Picture, Digital Media, and Film Production Income Tax Credit |
| 2019-03 REVISED |
December 19, 2019 | Guidance Regarding Marketplace Facilitators, Act 2, Session Laws of Hawaii 2019 |
| 2019-02 | July 1, 2019 | Resort fees; Proposed Administrative Rules Relating to the Transient Accommodations Tax as amended by Act 20, Session Laws of Hawaii 2019 |
| 2019-01 REVISED |
January 25, 2019 | Proposed Administrative Rules Relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit as amended by Act 143, Session Laws of Hawaii 2017. This TIR has been revised by deleting the bulleted summary of Act 143, SLH 2018. The administrative rules contained within have not been amended in any way. |
2018
| Number | Date | Title / Description |
|---|---|---|
| 2018-07 | October 10, 2018 | Act 211, Session Laws of Hawaii 2018 – Transient Accommodations Tax and Allocation of Gross Rental Proceeds to Transient Accommodations Brokers, Travel Agencies, and Tour Packagers |
| 2018-06 | June 25, 2018 | General Excise Tax Exemption for Contracting and Services Exported Outside the State; Sourcing of Income from Contracting and Services |
| 2018-05 | May 18, 2018 | Transient Accommodations Tax Obligations for Rooms Rented to Airline Crew Members |
| 2018-04 | April 10, 2018 | Guidance Regarding the Motion Picture, Digital Media, and Film Production Income Tax Credit; Temporary Hawaii Administrative Rules §§ 18-235-17-01 to 18-235-17-20; Act 143, Session Laws of Hawaii 2017 |
| 2018-03 | February 9, 2018 | Renewable Fuels Production Tax Credit, Hawaii Revised Statutes Section 235-110.31 |
| 2018-02 | January 12, 2018 | General Excise Tax Exemption for TRICARE |
| 2018-01 | January 8, 2018 | General Excise Tax Obligations of Transportation Network Companies and Drivers |
2017
| Number | Date | Title / Description |
|---|---|---|
| 2017-01 | June 28, 2017 | Withholding of State Income Taxes on the Disposition of Hawaii Real Property |
2016
| Number | Date | Title / Description |
|---|---|---|
| 2016-02 SUPERSEDED |
May 25, 2016 | Voluntary Disclosure SUPERSEDED by 2020-03. |
| 2016-01 | March 14, 2016 | Amendment to General Instructions for Filing the General Excise/Use Tax Returns (Forms G-45 and G-49) Relating to Transient Accommodations Rentals |
2013
| Number | Date | Title / Description |
|---|---|---|
| 2013-01 | January 15, 2013 | Advanced Notice of Proposed Administrative Rules Relating to Cash Economy Enforcement |
| 2013-02 | September 25, 2013 | Department of Taxation Policies Relating to the Hawaii Tax Credit for Research Activities |
2012
| Number | Date | Title / Description |
|---|---|---|
| 2012-01 SUPERSEDED |
November 20, 2012 | Temporary Administrative Rules Relating to the Renewable Energy Technologies Income Tax Credit (RETITC) SUPERSEDED by TIR 2022-02 |
2011
| Number | Date | Title / Description |
|---|---|---|
| 2011-01 | June 29, 2011 | General Excise Taxation of Convention and Conference Fees |
| 2011-02 | July 7, 2011 | General Excise Taxation of Sales of Tangible Personal Property to the Federal Government and the Grandfathering Rules Under Act 105, SLH 2011 |
| 2011-03 | July 19, 2011 | Effect of Act 105, SLH 2011, on General Excise Tax Liability of Mobile Telecommunications Service Providers |
| 2011-04 | September 26, 2011 | General Excise Tax Reporting Requirements for Nonprofit Organizations |
| 2011-05 OBSOLETE |
November 10, 2011 | Clarification of what constitutes a transient accommodation furnished on a complimentary or gratuitous basis. |
2010
| Number | Date | Title / Description |
|---|---|---|
| 2010-01 | May 3, 2010 | Military Spouses Residency Relief Act (“MSRRA”) |
| 2010-02 SUPERSEDED |
May 3, 2010 | Further guidance regarding the term “system” for purposes of the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5 SUPERSEDED by TIR 2022-02 |
| 2010-03 SUPERSEDED |
May 21, 2010 | Further technical clarification regarding the term “system” for purposes of the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5 SUPERSEDED by TIR 2022-02 |
| 2010-04 OBSOLETE |
July 29, 2010 | Interpretation of “Qualified Production” for purposes of Tax Credit Claims under the Motion Picture, Digital Media, and Film Production Income Tax Credit, HRS § 235-17. |
| 2010-05 | July 29, 2010 | Act 155, Session Laws of Hawaii 2010, Relating to General Excise Tax; The General Excise Tax Protection Act |
| 2010-06 | July 29, 2010 | Act 74, Session Laws of Hawaii 2010; Estate & Transfer Tax |
| 2010-07 SUPERSEDED |
August 17, 2010 | Voluntary Disclosure Practice SUPERSEDED by 2016-02 |
| 2010-08 | October 1, 2010 | Act 91, Session Laws of Hawaii 2010, Relating to General Excise Tax |
| 2010-09 | October 6, 2010 | Hawaii Estate & Transfer Tax Administration; Marital Deduction, QTIP Election, Extension to File the Return, and Basis in Property Received from a Decedent |
| 2010-10 | October 13, 2010 | Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5 |
Related information:
- Tax Information Releases (TIRs)
- Tax Information Releases (TIRs) Archive
- Tax Announcements
Page Last Updated: October 10, 2024