Hawaii – New Legislation Proposes Conforming to the Streamlined Sales and Use Tax Agreement

Salt Report 3565 – On January 23, 2015, new legislation was introduced to Hawaii’s Senate with the intention of implementing changes to Hawaii’s tax law that will allow Hawaii to participate in the national streamlined sales and use tax agreement. Continue reading Hawaii – New Legislation Proposes Conforming to the Streamlined Sales and Use Tax Agreement

Hawaii – Renewable Energy Exemption for Landlords and Lessors

SALT Report 2962 – The Hawaii Department of Taxation issued guidance regarding the passage of Senate Bill19, Laws 2013, which amended the definition of “public utility” to include landlords and lessors.  As a result, landlords or lessors who install renewable Continue reading Hawaii – Renewable Energy Exemption for Landlords and Lessors

Hawaii – Several General Excise Tax Exemptions Made Permanent

SALT Report 2857 – The Hawaii Department of Taxation issued guidance regarding recent legislation that made the temporary general excise tax exemptions for condominium common expenses paid by managers, sub-managers, and sub-operators and the exemption for hotel employee expenses paid Continue reading Hawaii – Several General Excise Tax Exemptions Made Permanent

Hawaii – Exemption for Professional Employer Organizations Amended

SALT Report 2856 – The Hawaii Department of Taxation issued guidance regarding Act 174, which amends and clarifies the eligibility requirements for the general excise tax exemption for Professional Employer Organizations. The Act amends section 237-24.75, Hawaii Revised Statutes, to Continue reading Hawaii – Exemption for Professional Employer Organizations Amended

Hawaii – Changes to the Application of Tax on Imported Contracting

SALT Report 2836 – The Hawaii Department of Taxation issued guidance regarding Act 46 which amended Hawaii Revised Statutes §§238-1 and 238-2.3, to provide for the consistent treatment of imported contracting provisions under the State’s use tax and general excise Continue reading Hawaii – Changes to the Application of Tax on Imported Contracting

Hawaii – Offers in Compromise

SALT Report 2831 – Due to the recent passage of Act 6, Laws 2013, the Hawaii Department of Taxation issued guidance regarding the amendments to the requirements for submitting an offer in compromise.  Specifically, Act 6 requires that all offers Continue reading Hawaii – Offers in Compromise

Hawaii – Exemption for Sales to Common Carriers Repealed

SALT Report 2806 – The Hawaii Department of Taxation issued a notice to remind taxpayers that sales of alcohol, cigarettes and tobacco products, and agricultural, meat, and fish products to common carriers for consumption out of state on the common Continue reading Hawaii – Exemption for Sales to Common Carriers Repealed

Hawaii – Summer Tax Workshop Series

SALT Report 2696 – The Hawaii Department of Taxation is offering a summer workshop series from July 16, 2013 through August 15, 2013.  The workshops will focus on the Department’s voluntary disclosure program and provide an overview of recent changes Continue reading Hawaii – Summer Tax Workshop Series

Hawaii – Receipt and Record-Keeping Requirements Amended

SALT Report 2620 – The Hawaii State Legislature amended the State’s receipt and record-keeping requirements to reflect that they now apply to all taxpayers who conduct business under the State’s general excise tax laws. Specifically, the law now provides that Continue reading Hawaii – Receipt and Record-Keeping Requirements Amended

Hawaii – Discussion Points for Cash Economy Enforcement Hearing

SALT Report 2561 – The Hawaii Department of Taxation issued a news release regarding the topics that will be discussed at the June 18 hearing to address a new rule related to cash economy enforcement. The rule §18-231-96-01 would amend Continue reading Hawaii – Discussion Points for Cash Economy Enforcement Hearing