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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237-28

(Reserved) HRS §237-29

Official textfiles.hawaii.gov

53

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In this chapter (40 sections)
  1. 18-237-13-06.11 · Tax on service business; tire recapping services
  2. 18-237-13-06.16 · Tax on service business; telecommunication services
  3. 18-237-13-07 · Delta Hawaii Billed Income Industry Apportionment Factor…
  4. 18-237-13-08 · HRS §237-13(6) such fiduciary
  5. 18-237-13-09 · Tax on other business
  6. 18-237-13-10 · HRS §237-13(9) devices
  7. 18-237-15 · (Reserved) HRS §237-16 §18-237-16 Tax on certain retailing
  8. 18-237-16 · Tax on certain retailing
  9. 18-237-16.5-01 · Definitions
  10. 18-237-16.5-02 · Tax on written real property leases; deduction allowed
  11. 18-237-16.5-03 · Deduction for sublease of real property or space
  12. 18-237-16.5-04 · Allocation — sublease of less than one hundred per…
  13. 18-237-16.5-05 · Allocation - Various real property or space with…
  14. 18-237-16.5-06 · Allocation based upon fair rental value
  15. 18-237-16.5-07 · Burden of proof on the taxpayer
  16. 18-237-19 · (Reserved) HRS §237-20 §18-237-20-01 Reimbursement…
  17. 18-237-20-01 · Reimbursement exemption, in general
  18. 18-237-20-02 · Summary of the rules
  19. 18-237-20-03 · Definitions; generally
  20. 18-237-20-07 · Burden of proof on Taxpayer
  21. 18-237-28 · (Reserved) HRS §237-29
  22. 18-237-29.53-01 · Definitions
  23. 18-237-29.53-02 · Example 2: Assume the same facts as in Example 1,…
  24. 18-237-29.53-03 · Contracting
  25. 18-237-29.53-04 · Services related to real property
  26. 18-237-29.53-05 · Services related to tangible personal property
  27. 18-237-29.53-06 · Services provided by a travel agency or tour packager…
  28. 18-237-29.53-07 · Example 1: Travel Services Corporation (“TSC”) sells…
  29. 18-237-29.53-08 · Debt collection services
  30. 18-237-29.53-09 · Services requiring customer to be physically present
  31. 18-237-29.53-10 · Services performed by commissioned agents
  32. 18-237-29.53-11 · Other services
  33. 18-237-29.53-12 · Cancellation and forfeiture charges
  34. 18-237-29.53-13 · Telecommunication services
  35. 18-237-29.57-01 · Exemption for intangible property used outside the…
  36. 18-237-30 · Monthly, quarterly, or semiannual returns
  37. 18-237-32 · (d) If a taxpayer’s request under subsection (b) or (c) is…
  38. 18-237-33-01 · Annual return
  39. 18-237-33-02 · Short year return; change of ownership or cessation of…
  40. 18-237-34-01 · Repealed
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