Tax Information Releases (TIRs)

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Year:
[ 2020 ] [ 2021 ] [ 2022 ] [ 2023 ]
[ 2010 ] [ 2011 ] [ 2012 ] [ 2013 ] [ 2016 ] [ 2017 ] [ 2018 ] [ 2019 ]

2023

2023 TAX Information Releases by Date
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SUPERSEDED		 July 21, 2023 Proposed Temporary Administrative Rules Relating to Pass-Through Entity Taxation as Enacted by Act 50, Session Laws of Hawaii 2023
SUPERSEDED by 2023-03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

2022 TAX Information Releases by Date
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

2021 TAX Information Releases by Date
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SUPERSEDED		 May 10, 2021 Details and Timing of Paycheck Protection Program Loan Forgiveness
SUPERSEDED by 2021-05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

2020 TAX Information Releases by Date
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SUPERSEDED		 May 4, 2020 Hawaii Tax Treatment of Various Federal COVID-19 Relief Programs and Payments
SUPERSEDED BY 2020-06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

2019 TAX Information Releases by Date
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

2018 TAX Information Releases by Date
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

2017 TAX Information Releases by Date
Number Date Title / Description
2017-01 June 28, 2017 Withholding of State Income Taxes on the Disposition of Hawaii Real Property

2016

2016 TAX Information Releases by Date
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

2013 TAX Information Releases by Date
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

2012 TAX Information Releases by Date
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

2011 TAX Information Releases by Date
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

2010 TAX Information Releases by Date
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

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Page Last Updated: December 28, 2023