Hawaii – Click-Through Nexus Bill Makes Progress

SALT Report 3299 – On March 4, 2014, the House of Representatives approved HB 1651, taking the bill one-step forward to becoming law. The bill will become effective July 1, 2030 if passed into law. HB 1651, requires “the collection Continue reading Hawaii – Click-Through Nexus Bill Makes Progress

Hawaii – Click-Through Legislation Introduced (HB 1651)

SALT Report 3229 – On January 17, 2014, Rep Isaac W. Choy introduced bill HB 1651.  The bill “requires the collection of use taxes by sellers of tangible personal property who enter into agreements under which a person in the Continue reading Hawaii – Click-Through Legislation Introduced (HB 1651)

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