In re OIP Opinion F19-05 — The Documents

During any legislative session, our Department of Taxation furnishes a very important service to our legislators. It provides revenue estimates on various bills going through the legislative process. Sometimes it includes in its public testimony the end result—the bill will … Read More

Ocean Resort Villas v. County of Maui — The Documents

In this case, two sizeable timeshare projects sued the County of Maui in circuit court on Maui, seeking invalidation of the “Time Share” real property tax classification in the Maui ordinances.  The County retaliated by back assessing the taxpayers for … Read More

Walden v. Hi`ilei Aloha LLC — The Documents

This case was brought by Andrew Walden, the publisher of Hawaii Free Press, against Hi’ilei Aloha LLC, Ho’okele Pono LLC, and Hi’ipaka LLC, limited liability companies that are each wholly owned by the Office of Hawaiian Affairs.  We’ve written about … Read More

City & County of Honolulu v. Ige — The Documents

In the 2018 legislative session, the legislature passed SB 2922, which will put on the November 2018 general election ballot a question, “Shall the legislature be authorized to establish, as provided by law, a surcharge on investment real property to … Read More

Tax Appeal of, Inc. — The Documents

Several online travel companies engaged in protracted litigation against the Department of Taxation over whether and to what extent they are liable for Hawaii General Excise and Transient Accommodations Taxes on hotel accommodations that they sold to third parties on … Read More

Amicus Brief in Hickenlooper v. Kerr

The Tax Foundation of Hawaii has joined in a “friend of the court” brief of the National Federation of Independent Business Small Business Legal Center in Hickenlooper v. Kerr, No. 14-460 in the Supreme Court of the United States.  We’ve … Read More