June 21, 2018: The Supreme Court of the United States today decided Wayfair, Inc. v. South Dakota, and held that “physical presence” is not necessary before States can validly apply their taxing powers to businesses that have neither persons nor … Read More
On January 3, 2018, the Department of Taxation issued Temporary Administrative Rules, effective January 10, 2018, making extensions for net income tax returns automatic for corporations, partnerships, estates, trusts, and other business entities. Specifically, under the temporary rules (which are … Read More
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
What is the Tax Review Commission and why should you care? Article VII, section 3 of the Hawaii Constitution provides for it: There shall be a tax review commission, which shall be appointed as provided by law on or before … Read More
The Hawaii Tax Review Commission is called for in Article VII, section 3 of the Hawaii Constitution: Section 3. There shall be a tax review commission, which shall be appointed as provided by law on or before July 1, 1980, and … Read More
This Friday September 1, the Tax Foundation of Hawaii is participating in Give Aloha, Foodland’s Annual Community Matching Gifts Program. This program honors Foodland’s founder, Maurice J. “Sully” Sullivan, and continues his legacy of giving back to the community. How … Read More
This case is an attempt by Peter Fritz, an attorney and former Department of Taxation rules specialist, to access communications between the Department of Taxation and the State Legislature on bills the Department was lobbying for. During the 2009 legislative … Read More
THE 2017 SESSION CALENDAR: A GUIDE TO THE DEADLINES 2017 Calendar Legislative Timetable 2017 Calendar House Internal JAN 18 OPENING DAY – Hawaii’s constitution mandates that the regular legislative session starts at 10:00 a.m. on the third Wednesday of January. … Read More
In 2016, a series of cases were filed in Circuit Court challenging the legality and constitutionality of Honolulu’s “Residential A” property classification. Honolulu ordinances now provide that “Residential A” is residential property where the assessed value is $1 million or … Read More
On July 12, any measure that has not been signed or vetoed by Gov. David Ige became law with or without his signature. Two tax/public finance bills were vetoed: HB1850 HD1 SD3 CD1 RELATING TO TAXATION The bill authorizes transient … Read More