Proposed Amicus Brief to Supreme Court of Hawaii
Thank you very much! Our amicus brief has been filed and can be found on this page.
Hawaii Budget Primer
News Release from Hawai‘i Budget and Policy Center [powered by Hawaii Appleseed Center for Law and Economic Justice] Honolulu, HI, August 1, 2018 – Hawai‘i has a new resource to help make better budget and tax policy decisions, coming online … Read More
DHHL: Broken Promises
From BuildMoreHawaiianHomesWorkingGroup.org Prince Jonah Kuhio Kalanianaole authored an Act of Congress in 1921 that promised 203,000 acres of land to restore land and dignity to Native Hawaiians. Nearly 100 years later, only 9,700 homesteads have been opened and 44,000 Hawaiians … Read More
State Wins Right to Tax Online Sellers: Wayfair v. South Dakota
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
DOTAX Adopts Temporary Rule Granting Automatic Extensions
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
Tax Appeal of Priceline.com, 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
Hawaii Tax Review Commission
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
2015-2017 Hawaii Tax Review Commission
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
Give Aloha at Foodland to Help Us Raise Funds!
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
Peter Fritz v. State of Hawaii Department of Taxation – The Documents
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