DOTAX Adopts Administrative Rules on EFT, Tax Licenses, Registration of Taxpayer Reps, Exported Services, County Surcharge

The Department will hold five public hearings on Tuesday, October 17, 2017, at the Princess Ruth Keelikolani Building, Room 314, 830 Punchbowl St., Honolulu, HI 96813, to allow the public to comment on the proposed adoption of the following administrative rules.
• Proposed rules relating to electronic funds transfer – A copy of the proposed rules can be found here: Standard format Ramseyer format.
• Proposed rules relating to the revocation of tax licenses due to abandonment – A copy of the proposed rules can be found here: Standard format Ramseyer format.
• Proposed rules relating to registration of representatives – A copy of the proposed rules can be found here: Standard format Ramseyer format.
• Proposed rules relating to exported services – A copy of the proposed rules can be found here: Standard format Ramseyer format [Note: Updated version for public hearing on Dec. 11, 2017]
• Proposed rules relating to county surcharge – A copy of the proposed rules can be found here: Standard format Ramseyer format. [Note: Updated version for public hearing on Dec. 11, 2017]

The Tax Foundation of Hawaii has submitted the following comments on the proposed rules.

• Electronic funds transfer: Testimony-electronic funds transfer
• Revocation of tax licenses due to abandonment: Testimony-revocation of tax licenses due to abandonment
• Registration of representatives: Testimony-registration of representatives
• Exported services: Testimony-exported services [Note: Updated version for public hearing on Dec. 11, 2017]
• County surcharge: Testimony-county surcharge [Note: Updated version for public hearing on Dec. 11, 2017]

A hearing was held on the proposed rules on October 17, 2017.

• Electronic funds transfer:  The rule was adopted as is.
• Revocation of tax licenses due to abandonment:  The rule was adopted as is.
• Registration of representatives:  The rule was adopted as is.
• Exported services:  The Department will make changes to the rule and then set another public hearing.
• County surcharge:  The Department will make changes to the rule and then set another public hearing.  It is expected that the exported services and county surcharge rule hearings will be set at the same time.

At the public hearing on December 11, 2017, the Department postponed decision making on the exported services and county surcharge rules to December 21, 2017, beginning at 9:00 a.m.  The Department stated that it is adopting the county surcharge rules as is, and is adopting a slightly different version of the county surcharge rules.  Exported Services Rules STANDARD (2017-12-20)