Act 50, Session Laws of Hawaii 2023, introduced an election for partnerships and S corporations. By making the election, state tax is paid at the entity level rather than by the shareholders or owners, so as to get around the … Read More
The Department will hold three public hearings on Friday, October 19, 2018, at the Princess Ruth Keelikolani Building, Room 310, 830 Punchbowl St., Honolulu, HI 96813, beginning at 9:00 a.m., to allow the public to comment on the proposed adoption … Read More
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 … 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
The Hawaii Tax Review Commission is now working on its review of Hawaii’s tax system. The Hawaii Constitution requires that a Tax Review Commission be convened every five years. It’s separate from the Department of Taxation — which is probably supposed … Read More
It’s often said that contractors enjoy a special benefit under the Hawaii General Excise Tax (“GET”) – a claim that is, for the most part, true. The way “contractors” are defined, plus conflicting and hard-to-find guidance has given rise to … Read More
The Department has adopted three sets of temporary administrative rules. They took effect on April 4, 2016, and last for 18 months. No public hearing was held, but the Department is also supposed to propose them as regular administrative rules that do go … Read More
UPDATE 4/19/2016: Final versions of the rules are now up. The Department held four public hearings on Wednesday, January 6, 2016, at the Princess Ruth Keelikolani Building, Room 310, 830 Punchbowl St., Honolulu, HI 96813, to allow the public … Read More
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