Hawaii Administrative Rules Title 18 — Department of Taxation

524 sections.

• 18-231-3 (Reserved) §18-231-3-1
• 18-231-3-1.1 Request for Reconsideration of Assessment
• 18-231-3-1.2 Reconsideration of Assessment
• 18-231-3.4-01 Cost recovery fees for published reports
• 18-231-3-9 (Reserved) §18-231-3-10 Compromises §18-231-3-11 to §18-231-3-14 (Reserved) §18-231-3-14
• 18-231-3-10 Compromises
• 18-231-3-14 (Reserved
• 18-231-3-14.16 (e) Stay of collection proceedings
• 18-231-3-14.17 Revocation of licenses because of abandonment
• 18-231-3-14.18 Revocation of licenses because of death or dissolution
• 18-231-3-14.20 (Reserved) §18-231-3-14
• 18-231-3-14.21 Scope of recordkeeping rules
• 18-231-3-14.22 General recordkeeping requirements
• 18-231-3-14.23 Microfilm, microfiche, and similar records
• 18-231-3-14.24 Records prepared by automated data processing systems
• 18-231-3-14.25 ADMINISTRATION OF TAXES processed, the system shall have the ability to reconstruct these transactions
• 18-231-3-14.26 Registration of representatives
• 18-231-9 (Reserved) §18-231-9
• 18-231-9.4-01 Payment of taxes by credit card and debit card
• 18-231-9.4-02 Payment of taxes by credit card and debit card; definitions
• 18-231-9.4-03 Authority to receive
• 18-231-9.4-04 When payment is deemed made
• 18-231-9.4-05 Continuing liability of taxpayer
• 18-231-9.4-06 Resolution of errors relating to the credit card or debit card account
• 18-231-9.4-07 Fees or charges
• 18-231-9.4-08 Authority to enter into contracts
• 18-231-9.4-09 Use and disclosure of information relating to payment of taxes by credit card and debit card
• 18-231-9.9-01 Payment of taxes through electronic funds transfer; scope of rules
• 18-231-9.9-02 (C) Collecting the amount charged or debited with respect to payment of the tax liability; (D) Returning funds to the taxpayer in accordance with §18-231-9
• 18-231-9.9-03 ADMINISTRATION OF TAXES “Data Collection Center” means the unit within the department, or a third party vendor under contract with the department or its designated bank, which collects and processes EFT payment information from taxpayers
• 18-231-9.9-04 Payor information
• 18-231-9.9-05 Methods of EFT
• 18-231-9.9-06 Communication with Data Collection Center
• 18-231-9.9-07 Payment transmission, errors and omissions; penalties
• 18-231-9.9-08 ADMINISTRATION OF TAXES §18-231-9
• 18-231-9.9-09 Due date for EFT payment; reasonable cause for untimely payment
• 18-231-9.9-10 ADMINISTRATION OF TAXES §18-231-9
• 18-231-9.9-11 Confidentiality agreement with Data Collection Center
• 18-231-10 (Reserved
• 18-231-10.6-01 Administrative guidance applicable to certain penalties and fines; general intent in application of provisions
• 18-231-14.20 (Reserved
• 18-231-19 (Reserved) §18-231-19
• 18-231-19.5-02 Determination letters
• 18-231-19.5-03 Written opinions
• 18-231-19.5-04 Written opinions; segregation of information not to be disclosed
• 18-231-19.5-05 ADMINISTRATION OF TAXES boiler manufacturers in Hawaii, but if the installation process is a unique process of which everyone in national industry is aware, the appropriate community also might include the national industrial community
• 18-231-19.5-06 Written opinions; time for and manner of disclosure, inspection, and copying
• 18-231-19.5-07 Written opinions; petition for further segregation
• 18-231-19.5-08 Written opinions; petition for further disclosure
• 18-231-19.5-09 Appellate review of petition for further segregation or petition for further disclosure
• 18-231-19.5-10 Written opinions; reliance by taxpayers
• 18-231-19.5-11 Annual index of written opinions
• 18-231-19.5-12 Exclusivity of disclosure provisions
• 18-231-19.5-13 Confidentiality of segregated information and written communications that are not written opinions; communications to which section 231-19
• 18-231-19.5-14 Narrow construction of section
• 18-231-25 (Reserved) §18-231-25
• 18-231-25.5-02 Cost recovery fees for collection actions
• 18-231-25.5-03 Cost recovery fees for educational seminars and materials
• 18-231-25.5-04 Cost recovery fees for research and reference materials
• 18-231-25.5-05 Cost recovery fees for the reissuance of refund checks
• 18-231-36 (Reserved) §18-231-36
• 18-231-59 (Reserved
• 18-231-91-01 Procedures; scope and purpose
• 18-231-91-02 Definitions
• 18-231-91-03 Cease and desist citation; requirements
• 18-231-91-04 Issuance of a cease and desist citation
• 18-231-91-05 Response to cease and desist citation
• 18-231-91-06 Venue
• 18-231-91-07 Docket
• 18-231-91-08 Hearing; request for and scheduling
• 18-231-91-09 Presiding officer of hearings; duties and powers; substitute presiding officers
• 18-231-91-10 Disqualification of presiding officers
• 18-231-91-11 Communications with the director or presiding officers
• 18-231-91-12 Computation of time
• 18-231-91-13 Filing of documents; amendment; dismissal; retention
• 18-231-91-14 Filed documents available for public inspection; exceptions
• 18-231-91-15 Appearances in agency appeal
• 18-231-91-16 Substitution of parties
• 18-231-91-17 ADMINISTRATION OF TAXES §18-231-91-17 Consolidation; separate hearings
• 18-231-91-18 Intervention
• 18-231-91-19 Prehearing conferences; exchange of exhibits; briefs
• 18-231-91-20 Motions
• 18-231-91-21 Evidence
• 18-231-91-22 Continuances or extensions of time
• 18-231-91-23 Service of decisions
• 18-231-91-24 Correction of transcript
• 18-231-91-25 Enforcement and stay
• 18-231-92-01 (Reserved
• 18-231-93-01 (Reserved
• 18-231-94-01 Fine for failure to produce license
• 18-231-95-01 Fine for failure to keep adequate books and records
• 18-231-96-01 Fine for failure to record transaction
• 18-231-97-01 (Reserved) §18-231-98-01 Fine for tax avoidance price fixing §18-231-99-01 (Reserved) §18-231-100-01 Fine for interference with a tax official This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025
• 18-231-98-01 Fine for tax avoidance price fixing
• 18-231-99-01 (Reserved
• 18-231-100-01 Fine for interference with a tax official
• 18-234-01 Scope
• 18-234-02 Definitions
• 18-234-03 Commission members
• 18-234-04 Powers and duties
• 18-234-05 Filing of claims
• 18-234-06 Hearings
• 18-234-07 Valuation of losses; certification of losses
• 18-234-08 Allowance of tax relief
• 18-234-09 Review of claims; appeal to circuit court
• 18-234-10 Administration; expenditures; compensation
• 18-235-1 (Amended and Renumbered
• 18-235-1.01 Resident/Nonresident, defined
• 18-235-1.02 Residency, generally
• 18-235-1.03 Establishing residency by domicile
• 18-235-1.04 Domicile by birth
• 18-235-1.05 Domicile by choice
• 18-235-1.06 The individual may then voluntarily establish the place of the individual’s domicile wherever he or she may be
• 18-235-1.07 Establishing residency by residing in the State
• 18-235-1.08 Residence status, factors considered
• 18-235-1.09 Individual’s presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student
• 18-235-1.10 Aliens
• 18-235-1.11 Example 3: Q accepted a tenure track position at the University of Hawaii, and arrived to begin employment on August 1, 1996
• 18-235-1.14 (2) Is unable to engage in any substantial gainful business or occupation because of that disability
• 18-235-1.15 Permanent total disability; submission of certification
• 18-235-2.2 (Reserved) §18-235-2
• 18-235-2.3 (ii) The amount qualifying under section 642(c), IRC, that is actually paid for charitable purposes, subject to the percentage limitations in section 170(b) (1) (with respect to percentage limitations applicable to contributions by an individual), IRC
• 18-235-3 (Reserved) §18-235-3-01 Distribution of credit for partnerships, S corporations, estates, and trusts
• 18-235-3-01 Distribution of credit for partnerships, S corporations, estates, and trusts
• 18-235-4 Amended and renumbered §18-235-4-01, §18-235-4-02, §18-235-4-03, §18-235-4- 04, §18-235-4-05, §18-235-4-06, §18-235-4-07, §18-235-4-08
• 18-235-4-01 Income taxes by the State; residents, nonresidents, corporations, estates and trusts
• 18-235-4-02 Residents taxable on entire income
• 18-235-4-03 Nonresidents taxable on Hawaii income
• 18-235-4-04 Otherwise, a nonresident shall determine Hawaii source income by allocation and separate accounting pursuant to section 235-5, HRS, and section 18-235-5-02
• 18-235-4-05 Corporations; domestic and foreign
• 18-235-4-06 INCOME T AX LAW §18-235-4-06 Resident and nonresident estates, trusts, and beneficiaries
• 18-235-4-07 Resident and nonresident partners of a partnership
• 18-235-4-08 Source of income
• 18-235-5 Amended and renumbered §18-235-5-01, §18-235-5-02, §18-235-5-03, §18-235-5- 04
• 18-235-5-01 Allocation of income of persons not taxable upon their entire income
• 18-235-5-02 Allocation and separate accounting
• 18-235-5-03 Deductions connected with gross income from Hawaii sources
• 18-235-5-04 Allocation of income and deductions among taxpayers
• 18-235-5-05 Alternative apportionment
• 18-235-5.5 Individual housing accounts (IHA)
• 18-235-6 (3) A transfer shall qualify under this section if the entire interest in the housing account is transferred to a new housing account and the original account is closed and terminated
• 18-235-7 (Amended and Renumbered
• 18-235-7-01 Exclusion of income nontaxable under the Constitution or laws of the United States
• 18-235-7-02 Exclusion of benefits under public retirement systems
• 18-235-7-03 Upon retirement on January 1, 1993, Ms
• 18-235-7-14 (Reserved) §18-235-7-15 Net operating loss deduction
• 18-235-7-15 Net operating loss deduction
• 18-235-11 (Reserved) §18-235-12 Solar energy devices; income tax credit
• 18-235-12 Solar energy devices; income tax credit
• 18-235-12.2 Energy conservation devices for hot water heaters; income tax credit
• 18-235-12.5-01 Definitions
• 18-235-12.5-02 (Reserved) §18-235-12
• 18-235-12.5-03 Other Solar Energy Systems §18-235-12
• 18-235-12.5-04 Example 5: During March of a taxable year, Taxpayer installs and places into service solar energy equipment including 10 photovoltaic panels, each of which has an output capacity (maximum power) of 0
• 18-235-12.5-05 Example 1: Assume Taxpayer installs and places into service a wind farm that services one community of 50 single-family homes and 10 separate commercial properties
• 18-235-12.5-06 Application of sections 18-235-12
• 18-235-13 (Reserved) §18-235-17-01 Definitions
• 18-235-17-01 Definitions
• 18-235-17-02 Motion picture, digital media, and film production income tax credit; allowed
• 18-235-17-03 Claim for credit; procedures; production reports; multiple entities involved
• 18-235-17-04 Claim for credit; aggregate cap; tentative allocation and certification of credit
• 18-235-17-05 Claim for credit; costs incurred in more than one calendar year
• 18-235-17-06 Claiming the credit; timing; twelve-month rule
• 18-235-17-07 Qualified productions; $200,000 threshold determination
• 18-235-17-08 Example 1: J3T Productions is a calendar year taxpayer and begins producing its film in the State on January 1, 2020
• 18-235-17-09 Prorating qualified production costs between counties in Hawaii; airfare and shipping costs
• 18-235-17-10 Qualified production costs; generally
• 18-235-17-11 Qualified production costs; credit calculation for certain equipment costs
• 18-235-17-12 Qualified production costs; imported goods, services, or contracting subject to the use tax; claim for products or services acquired outside of this State
• 18-235-17-13 Qualified production costs; premiums paid to insurers subject to tax under chapter 431, HRS
• 18-235-17-14 Verification review of motion picture, digital media, and film production income tax credit claims
• 18-235-17-15 Hawaii promotion; shared-card, end-title screen credit
• 18-235-17-16 Evidence of reasonable efforts to hire local talent and crew
• 18-235-17-17 Evidence of financial or in-kind contributions to educational or workforce development for the local film, television, and digital media industry
• 18-235-17-18 Production company personnel and contractors; required Hawaii tax notice
• 18-235-17-19 Access to production company set and locations; required courtesy visit and press coverage
• 18-235-20.5-01 Fees for issuing comfort letters, certificates under section 235-110
• 18-235-21-01 (Reserved
• 18-235-21-02 Two or more businesses of a single taxpayer
• 18-235-21-03 Example 5: The taxpayer operates a multistate chain of grocery stores
• 18-235-21-04 Proration of deductions
• 18-235-22-01 Definitions
• 18-235-22-02 Apportionment
• 18-235-22-03 Combined reporting method; combined return
• 18-235-22-04 Allocation
• 18-235-22-05 Consistency and uniformity in reporting
• 18-235-23-01 Taxable in another state; in general
• 18-235-23-02 When a taxpayer is subject to a tax under section 235-23(1), HRS
• 18-235-23-03 When a state has jurisdiction to subject a taxpayer to a net income tax
• 18-235-28 (Reserved
• 18-235-29-01 Apportionment formula
• 18-235-29-02 Apportionment formula; denominator of zero
• 18-235-29-03 Apportionment for installment sales
• 18-235-29-04 Apportionment formula as applied to partnerships
• 18-235-30-01 Example: Corporation A’s distributive share of income in partnership P is 20 per cent
• 18-235-30-02 Property factor; property used for the production of business income
• 18-235-30-03 Property factor; consistency in reporting
• 18-235-30-04 Property factor; numerator
• 18-235-30-05 Special rules; property factor
• 18-235-31-01 Property factor; valuation of owned property
• 18-235-31-02 Property factor; valuation of rented property
• 18-235-31-03 Property factor; special rules
• 18-235-32-01 Example 1: A taxpayer, pursuant to the terms of a lease, pays the lessor $12,000 a year rent plus taxes in the amount of $2,000 and interest on a mortgage in the amount of $1,000
• 18-235-33-01 Payroll factor; in general
• 18-235-33-02 Payroll factor; denominator
• 18-235-33-03 Payroll factor; numerator
• 18-235-34-01 Payroll factor; compensation paid in this State
• 18-235-35-01 Sales factor; in general
• 18-235-35-02 (6) If a taxpayer derives receipts from the sale of equipment used in its business, those receipts constitute sales
• 18-235-35-03 Sales factor; numerator
• 18-235-35-04 Sales factor; special rules
• 18-235-35-05 Sales factor; no effect on warehousing exemption
• 18-235-36-01 Sales factor; sales of tangible personal property in this State
• 18-235-36-02 Sales factor; sales of tangible personal property to United States Government in this State
• 18-235-37-01 Sales factor; sales other than sales of tangible personal property in this State
• 18-235-38-01 Equitable adjustment of apportionment formula
• 18-235-38-02 Special rules; property factor
• 18-235-38-03 Special rules; sales factor
• 18-235-38-04 Allocation of income and deductions among taxpayers
• 18-235-38-05 Apportionment method considered method of accounting
• 18-235-38.5-01 Total value of property attributable to state: $6,041,096 Property factor ($6,041,096/$500,000,000) 0
• 18-235-38.5-02 Exclusion of income, property, payroll, and sales of foreign affiliates
• 18-235-38-06 Apportionment of income for special industries
• 18-235-38-06.01 Apportionment of income for ocean carriers
• 18-235-38-06.02 Apportionment of income for air carriers
• 18-235-38-06.03 Construction contractors
• 18-235-38-06.04 Less: Total expenditures to date 300,000 Apportionable income $ 50,000 [Eff 3/11/96] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-38) §18-235-38-06
• 18-235-38-06.05 (i) All real and tangible personal property owned or rented by the taxpayer and used in Hawaii during the tax period shall be included in the numerator of the property factor
• 18-235-51 (Reserved
• 18-235-52 Tax in case of joint return of spouses or the return of a surviving spouse
• 18-235-53 Tax tables for individuals
• 18-235-54 Exemptions
• 18-235-55 (1) Taxes paid to a foreign jurisdiction qualify for Hawaii income tax credit under section 235- 55, HRS, and this section, if the taxpayer can show that: (A) The taxpayer is liable for and has paid tax to the foreign jurisdiction
• 18-235-55.5 Repealed
• 18-235-55.6 (Reserved) §18-235-55
• 18-235-55.7 Income tax credit for low-income household renters
• 18-235-55.8 Food/excise tax credit
• 18-235-61 Amended and renumbered §18-235-61-01 to §18-235-61-14
• 18-235-61-01 Deduction and withholding of income tax; in general
• 18-235-61-02 Definitions
• 18-235-61-03 (2) Additionally, the director finds withholding from the following payments to be unduly onerous or impracticable of enforcement
• 18-235-61-04 Services performed by employees within and without the State
• 18-235-61-05 Payroll period
• 18-235-61-06 Amount of tax to be withheld
• 18-235-61-07 Additional withholding by agreement permissible
• 18-235-61-08 (3) If a separate form is used, it must include any wages subject to withholding (or payments under a wage continuation plan) not reported on Form HW-2 or forms prescribed by the department and filed with the director or designee
• 18-235-61-09 Withholding exemptions
• 18-235-61-10 (c) No Form HW-4 in effect
• 18-235-61-11 Taxation district in which to file
• 18-235-61-12 Statutory period
• 18-235-61-13 Records
• 18-235-61-14 Change of ownership; transfer of business; employer going out of business
• 18-235-65 (Reserved) §18-235-66 Further withholdings at source; crediting of withheld taxes
• 18-235-66 Further withholdings at source; crediting of withheld taxes
• 18-235-67 (Reserved
• 18-235-71 Tax on corporations; rates; credit of shareholder of regulated investment company
• 18-235-72 (Reserved) SUBCHAPTER 5 (RESERVED) SUBCHAPTER 6 RETURNS AND PAYMENTS; ADMINISTRATION §18-235-92 Returns, who shall make
• 18-235-92 SUBCHAPTER 4 CORPORATION INCOME TAX §18-235-71 Tax on corporations; rates; credit of shareholder of regulated investment company
• 18-235-93 Joint returns
• 18-235-94 Estate and trust returns
• 18-235-94.5 (Reserved) §18-235-95 Partnership returns
• 18-235-95 Partnership returns
• 18-235-96 Returns by persons making payments
• 18-235-96.5 (Reserved) §18-235-97 Estimates; tax payments; returns
• 18-235-97 (3) Place for filing estimated tax return; payment of estimated tax
• 18-235-98 Returns; form, verification and authentication, time of filing
• 18-235-99 Place and time of filing returns
• 18-235-101 (Reserved
• 18-235-102 Records and special returns
• 18-235-108 (Reserved) §18-235-109 Jeopardy assessments, security for payments, etc
• 18-235-109 Jeopardy assessments, security for payments, etc
• 18-235-110.5 (Reserved) §18-235-110
• 18-235-110.6 Example 1: Taxpayer uses a pickup truck to deliver fish to market
• 18-235-110.7-01 Definitions
• 18-235-110.7-02 Allowance of the credit
• 18-235-110.7-03 Property eligible for the credit
• 18-235-110.7-04 Section 38 property
• 18-235-110.7-05 New section 38 property
• 18-235-110.7-06 Used section 38 property
• 18-235-110.7-07 Purchase
• 18-235-110.7-08 Placed in service
• 18-235-110.7-09 Purchased and placed in service
• 18-235-110.7-10 Determination of amount of credit
• 18-235-110.7-11 Basis of eligible property
• 18-235-110.7-12 Amount of credit allowable and claimed is treated as a taxable income item, or the basis of eligible property for depreciation or ACRS purposes is reduced by the amount of credit allowable and claimed
• 18-235-110.7-13 Recapture of credit under section 235-110
• 18-235-110.7-14 Recapture percentage
• 18-235-110.7-15 Recapture event (i
• 18-235-110.7-16 Exceptions to the recapture rule
• 18-235-110.7-17 Recapture limitation
• 18-235-110.7-18 Refund
• 18-235-110.7-19 Carryback and carryover of credit
• 18-235-110.7-20 Filing procedure
• 18-235-110.7-21 Identification of property
• 18-235-110.7-22 (2) The basis of the property; (3) The estimated useful life or recovery period that was assigned to the property to determine eligibility for the credit; and (4) The date the property is disposed of or otherwise ceases to be eligible property
• 18-235-111 Limitation period for assessment, levy, collection, or credit
• 18-235-112 Time for assessment of deficiency attributable to gain upon conversion
• 18-235-113 Time for assessment of deficiency attributable to gain upon sale of residence
• 18-235-119 (Reserved) §18-235-122 S corporations; domestic and foreign
• 18-235-122 (B) Any extension period, as agreed by the taxpayer and the department, pursuant to this section
• 18-237-1 Definitions
• 18-237-2 (Reserved) §18-237-3 “Gross income”, “gross proceeds of sale”, defined
• 18-237-4-01.01 Sales to eating or drinking retailers
• 18-237-8 (Reserved) §18-237-8
• 18-237-8.6-01 Definitions
• 18-237-8.6-02 Allocation of gross income and gross proceeds from sales of tangible personal property
• 18-237-8.6-03 Allocation of gross income from contracting and services
• 18-237-8.6-04 Repealed
• 18-237-8.6-05 Allocation of gross income from the rental, lease, or license of tangible and intangible personal property
• 18-237-8.6-06 Example 2: Taxpayer, located in the Oahu district, is engaged in the business of renting equipment
• 18-237-8.6-07 Repealed
• 18-237-8.6-08 Allocation of gross income from interest
• 18-237-8.6-09 Allocation of gross income of theaters, amusements, etc
• 18-237-8.6-10 All others
• 18-237-12 SUBCHAPTER 2 LICENSES; TAX; EXEMPTIONS §18-237-9 to §18-237-12 (Reserved) §18-237-13 Amended and renumbered
• 18-237-13 Amended and Renumbered
• 18-237-13-01 Tax on manufacturers
• 18-237-13-02 Tax on business of selling tangible personal property; producing
• 18-237-13-02.01 State
• 18-237-13-03 Tax upon contractors
• 18-237-13-04 (Reserved) §18-237-13-05 (Reserved) §18-237-13-06
• 18-237-13-06.01 (Reserved
• 18-237-13-06.05 Tax on service business; fees and commissions received by a director, trustee, executor, or other fiduciary
• 18-237-13-06.11 Tax on service business; tire recapping services
• 18-237-13-06.16 Tax on service business; telecommunication services
• 18-237-13-07 Delta Hawaii Billed Income $ 2
• 18-237-13-08 Professions
• 18-237-13-09 (Reserved) §18-237-13-10 Tax on other business
• 18-237-13-10 Tax on other business
• 18-237-15 (Reserved) §18-237-16 Tax on certain retailing
• 18-237-16 Tax on certain retailing
• 18-237-16.5-01 Definitions
• 18-237-16.5-02 Tax on written real property leases; deduction allowed
• 18-237-16.5-03 Deduction for sublease of real property or space
• 18-237-16.5-04 Allocation — sublease of less than one hundred per cent of the real property or space
• 18-237-16.5-05 Allocation — Various real property or space with different rental values; sublease of one hundred per cent of the real property or space
• 18-237-16.5-06 Allocation based upon fair rental value
• 18-237-16.5-07 Burden of proof on the taxpayer
• 18-237-19 (Reserved) §18-237-20-01 Reimbursement exemption, in general
• 18-237-20-01 Reimbursement exemption, in general
• 18-237-20-02 (5) Factors for farms and ranches
• 18-237-20-03 Definitions; generally
• 18-237-20-06 (2) A Taxpayer does not use, consume, or alter the property or services provided by Third Party
• 18-237-20-07 Burden of proof on Taxpayer
• 18-237-28 (Reserved) §18-237-29
• 18-237-29.53-01 Example 37: Assume the same facts as in Example 16, relating to warranty work on customer’s machinery
• 18-237-29.53-02 Example 2: Assume the same facts as in Example 1, except that the contract between World Travel Inc
• 18-237-29.53-03 Contracting
• 18-237-29.53-04 Services related to real property
• 18-237-29.53-05 Services related to tangible personal property
• 18-237-29.53-06 RE Investor Inc
• 18-237-29.53-07 Example 1: Travel Services Corporation (“TSC”) sells a five-night stay at Luau Loft, a hotel in Hawaii, to Tammy Traveler, a resident of New Jersey
• 18-237-29.53-08 Debt collection services
• 18-237-29.53-09 Services requiring customer to be physically present
• 18-237-29.53-10 Services performed by commissioned agents
• 18-237-29.53-11 Other services
• 18-237-29.53-12 Cancellation and forfeiture charges
• 18-237-29.53-13 Telecommunication services
• 18-237-29.57-01 Exemption for intangible property used outside the State
• 18-237-30 Monthly, quarterly, or semiannual returns
• 18-237-32 (d) If a taxpayer’s request under subsection (b) or (c) is granted, the director shall inform the taxpayer of the effective date
• 18-237-33-01 Annual return
• 18-237-33-02 Short year return; change of ownership or cessation of business
• 18-237-34-01 Repealed
• 18-237-34-02 Repealed
• 18-237-34-03 Repealed
• 18-237-34-04 Repealed
• 18-237-34-05 Repealed
• 18-237-34-06 Repealed
• 18-237-34-07 Repealed
• 18-237-34-08 Repealed
• 18-237-34-09 Repealed
• 18-237-34-10 Repealed
• 18-237-34-11 Repealed
• 18-237-34-12 Repealed
• 18-237-34-13 Persons with a material interest in a tax return
• 18-237-35 (Reserved) HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 §18-237-41 SUBCHAPTER 4 ASSESSMENTS, REFUNDS, AND RECORDS §18-237-36 to §18-237-40 (Reserved) §18-237-41 Records to be kept; resale certificates
• 18-237-41 Records to be kept; resale certificates
• 18-237D-1-01 Definitions
• 18-237D-2-01 Imposition and rates
• 18-237D-3-01 Exemptions
• 18-237D-4-01 Certificate of registration
• 18-237D-4-02 Display of the registration certificate
• 18-237D-4-03 REPEALED
• 18-237D-4-04 REPEALED
• 18-237D-4-05 REPEALED
• 18-237D-4-06 REPEALED
• 18-237D-4-07 REPEALED
• 18-237D-4-08 Display of local contact information
• 18-237D-4-09 Procedures; scope and purpose
• 18-237D-4-10 Definitions
• 18-237D-4-11 Fine for failure to display
• 18-237D-4-12 Written warning for first violation under section 237D-4(d), HRS
• 18-237D-4-13 Citation for failure to display; requirements
• 18-237D-4-14 Issuance of a citation for failure to display
• 18-237D-4-15 Response to citation for failure to display
• 18-237D-4-16 Venue
• 18-237D-4-17 Docket
• 18-237D-4-18 Hearing; request for and scheduling
• 18-237D-4-19 Presiding officer of hearings; duties and powers; substitute presiding officers
• 18-237D-4-20 Disqualification of presiding officers
• 18-237D-4-21 Communications with the director or presiding officers
• 18-237D-4-22 Computation of time
• 18-237D-4-23 Filing of documents; amendment; dismissal; retention
• 18-237D-4-24 Filed documents available for public inspection; exceptions
• 18-237D-4-25 Appearances in agency appeal
• 18-237D-4-26 Substitution of parties
• 18-237D-4-27 Consolidation; separate hearings
• 18-237D-4-28 Intervention
• 18-237D-4-29 Prehearing conferences; exchange of exhibits; briefs
• 18-237D-4-30 Motions
• 18-237D-4-31 Evidence
• 18-237D-4-32 Continuances or extensions of time
• 18-237D-4-33 Service of decisions
• 18-237D-4-34 Correction of transcript
• 18-237D-4-35 Enforcement and stay
• 18-237D-5-01 REPEALED
• 18-237D-6-01 Return and payments
• 18-237D-6-02 Remittances
• 18-237D-6-03 Penalties
• 18-237D-7-01 Annual return
• 18-237D-7-02 Short year return; change of ownership or cessation of business
• 18-237D-8-01 Filing of returns
• 18-237D-8-02 (Reserved) §18-237D-8
• 18-237D-8.5-01 (Reserved
• 18-237D-8.6-01 Reconciliation; form requirement
• 18-237D-9-01 Assessment upon failure to make return; limitation period; extension by agreement
• 18-237D-10-01 (Reserved) §18-237D-11-01 (Reserved) §18-237D-12-01 Records to be kept; examination; penalties
• 18-237D-12-01 Records to be kept; examination; penalties
• 18-237D-13-01 (Reserved) §18-237D-14-01 (Reserved) §18-237D-15-01 Application of tax
• 18-237D-14-01 (Reserved
• 18-237D-15-01 Application of tax
• 18-237D-16-01 (Reserved
• 18-237D-17-01 (Reserved
• 18-238-1 Definitions
• 18-238-2 Imposition of tax, exemptions
• 18-238-3 Application of tax, etc
• 18-238-4 Certain property used by producers
• 18-238-5 Returns
• 18-238-5-01 (Reserved) §18-238-5-02 Allocation of the purchase price or value of tangible personal property used in this State
• 18-238-5-02 Allocation of the purchase price or value of tangible personal property used in this State
• 18-238-6 Collection of tax by seller, exceptions, statement of purchaser
• 18-238-16 (Reserved
• 18-241-3.5-01 International banking facilities; coordination with apportionment and allocation rules
• 18-241-4-01 Apportionment and allocation
• 18-241-4-02 Definitions
• 18-241-4-03 Receipts factor
• 18-241-4-04 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS and on all subsequent returns unless the taxpayer receives prior permission from the department of taxation or the department of taxation requires a different method of determining average value
• 18-241-4-05 Payroll factor
• 18-242-1 MORTGAGE LOAN EXEMPTION (B) Apply this ratio to the total amount of deductions (other than bad debts and losses allocated pursuant to subsection (b)) computed under the applicable tax law involved without regard to this subsection (c)
• 18-243-3 (Reserved) §18-243-4-01 Refund of fuel taxes in excess of 1 cent per gallon for certain liquid fuels used for operating agricultural equipment in areas other than upon the public highways of the State
• 18-243-4-01 HAWAII ADMINISTRATIVE RULES TITLE 18 DEP ARTMENT OF TAXATION CHAPTER 243 §18-243-1 to §18-243-3 (Reserved
• 18-243-4-02 Refund of fuel tax on diesel oil and liquefied petroleum gas used for operating motor vehicles in areas other than upon the public highways of the State
• 18-243-6 (Reserved) §18-243-7-01 Tax not applicable, sale of bonded aviation/jet fuel
• 18-243-7-01 Tax not applicable, sale of bonded aviation/jet fuel
• 18-243-16 (Reserved
• 18-245-1 Definitions
• 18-245-2 Preparation and sale of stamps
• 18-245-2-1 License; renewal of license; notification of change
• 18-245-2-2 Notice of revocation, suspension, or declination to renew
• 18-245-2-3 Good cause to suspend, revoke, or decline to renew a wholesaler or dealer license
• 18-245-2-4 State; provided, that this section shall not apply to automatic forfeiture based on the failure to file an application within the period provided by chapter 245 or any rule adopted under chapter 245
• 18-245-2-5 Proceedings upon demand for hearing on action taken relating to a wholesaler or dealer license
• 18-245-2.5-1 Retail tobacco permit
• 18-245-2.5-2 Renewal of retail tobacco permit; notification of change
• 18-245-2.5-3 Notice of revocation, suspension, or declination to renew a retail tobacco permit
• 18-245-2.5-4 CIGARETTE TAX STAMPING §18-245-2
• 18-245-2.5-5 Demand for a hearing
• 18-245-2.5-6 Proceedings upon demand for hearing on action taken relating to a tobacco retail permit
• 18-245-3 Method and manner of affixing stamps
• 18-245-4 Adherence of stamps
• 18-245-5 Refund or credit for unused stamps
• 18-245-6 Refund or credit for cigarettes shipped outside of the State for sale or use outside the State
• 18-245-7 (d) The director’s authorized agent shall take a verbatim record of the evidence presented at any hearing by any reasonable means within the agent’s discretion, including an audio recording
• 18-245-8 Requirements for refund or credit
• 18-245-9 Authorization of designee to purchase stamps for licensee; revocation of authorization
• 18-245-10 Deferred-payment purchase
• 18-245-11 Deferred-payment purchase; bonds
• 18-245-12 Purchase of stamps through a designated bank; method of payment; bonds for returned business checks; accounts at the designated bank
• 18-245-13 Transfer of stamps
• 18-245-14 Reporting requirement for missing shipments of stamped cigarettes and damaged or otherwise unusable stamps
• 18-247-1 Imposition of tax
• 18-247-1.1 Definitions
• 18-247-2 Basis and rate of tax
• 18-247-3 Exemptions
• 18-247-4 Payment and liability of the tax
• 18-247-5 Imprinting of seal
• 18-247-6 Certificate of conveyance required
• 18-247-7 Disposition of taxes
• 18-247-8 Refunds
• 18-247-9 Enforcement and administration
• 18-247-10 Collection of taxes
• 18-247-11 Penalty for false declaration
• 18-247-12 Jurisdiction; district judges
• 18-247-13 Appendix II Computation of Lease Rent in Extensions on Amendments of Lease Extensions or amendments of lease shall be taxable if there is any extension of term or any increase in rent
• 18-251-1-01 Definitions, generally
• 18-251-1-04 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX Example: XYZ Wheels rents motorcycles and bicycles
• 18-251-1-05 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX Example: ABC Charities (ABC) approaches XYZ Cars (XYZ) and asks for a contribution from XYZ to support one of its projects
• 18-251-1-07 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-1-07 “Pleasure or sightseeing trip”, defined
• 18-251-2-01 Surcharge tax on rental motor vehicles or vehicles; imposition and rate
• 18-251-2-02 Example: Mr
• 18-251-2-03 Surcharge tax on rental motor vehicles or vehicles; six-month time period
• 18-251-2-04 Surcharge tax on rental motor vehicles or vehicles; adjustments
• 18-251-2-05 Surcharge tax on rental motor vehicles or vehicles; subject to general excise tax
• 18-251-2.5-01 Car-sharing vehicle surcharge tax
• 18-251-2.5-02 Example: Customer rents a vehicle from Lessor at 8:00 a
• 18-251-2-06 Surcharge tax on tour vehicles; imposition and rates
• 18-251-2-07 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX to large groups
• 18-251-3-01 Certificate of registration
• 18-251-3-02 Display of the registration certificate
• 18-251-3-03 Nontransferability of certificate of registration
• 18-251-3-04 Cancellation of registration by person ceasing to do business; change of ownership
• 18-251-3-05 Registration of the acquisition, sale, transfer, assignment, or gift of a business
• 18-251-3-06 (c) The information provided on the registration certificate may be amended and updated as set forth by the department on a form prescribed by the department
• 18-251-3-07 Corporate name change
• 18-251-4-01 Returns and payments
• 18-251-4-02 Repealed
• 18-251-5-01 Remittances
• 18-251-5-02 Penalties
• 18-251-6-01 Annual return
• 18-251-6-02 Short year return; change of ownership or cessation of business
• 18-251-7-01 Filing of returns
• 18-251-8-01 Assessment upon failure to make return; limitation period; extension by agreement
• 18-251-11-01 Repealed