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Tax Information Releases (TIRs) Archive - 1990-2009
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2009
| Number | Date | Title / Description |
|---|---|---|
| 2009-01 | February 18, 2009 | Procedural Guidelines for Requesting Letter Rulings |
| 2009-02 | June 15, 2009 | Exemption for contracting or services exported out of state, HRS section 237-29.53; Imposition of tax on imported services or contracting, HRS section 238-2.3 |
| 2009-03 | August 6, 2009 | State of Hawaii Voluntary Disclosure Guidelines for IRS Voluntary Disclosures of Undeclared Offshore Bank Accounts |
| 2009-04 | September 14, 2009 | Application of Chapter 238, HRS (Use Tax Law), to Out-of-State Manufacturer-Retailers that are Similarly Situated to In-State Manufacturer-Retailers |
| 2009-05 | September 17, 2009 | Advanced Notice of Proposed Administrative Rules Relating to the Taxation of the Motion Picture and Television Film Production Industry |
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2008
| Number | Date | Title / Description |
|---|---|---|
| 2008-01 | February 29, 2008 | Revocation of Outline, Act 70, SLH 1999 and Act 198, SLH 2000
Revocation of Outline, Act 71, SLH 1999 and Act 198, SLH 2000 |
| 2008-02 | August 8, 2008 | Advanced Notice of Proposed Administrative Rules Relating to the Taxation of the Motion Picture and Television Film Production Industry |
| 2008-03 | October 15, 2008 | Deposits in the Nature of Cash Bond Made to Suspend the Running of Interest on Potential Underpayments |
| 2008-04 | October 30, 2008 | Certain Prototype Costs That May Be Eligible for the Hawaii Tax Credit For Research Activities Under Section 235-110.91, Hawaii Revised Statutes |
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2007
| Number | Date | Title / Description |
|---|---|---|
| 2007-01 | January 17, 2007 | Relating to the Application of the County Surcharge Sourcing Rules to Real Property Management Companies |
| 2007-02 | September 17, 2007 | Relating to the Renewable Energy Technologies Income Tax Credit |
| 2007-03 | November 27, 2007 | Imposition of Hawaii State Income Tax on Income Earned by Nonresident Merchant Seamen and Withholding Obligations of Employers of Nonresident Merchant Seamen |
| 2007-04 | November 29, 2007 | Department of Taxation Policies Relating to High Technology Investment Tax Credit Allocations |
| 2007-05 | December 31, 2007 | Department of Taxation's Position on Qualified High Technology Business Status for Disregarded Entities |
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2006
| Number | Date | Title / Description |
|---|---|---|
| 2006-01 | May 11, 2006 | The Attraction and Educational Facilities Tax Credit Established by Act 100, Session Laws of Hawaii 2003 |
| 2006-02 | July 14, 2006 | Refundable Income Tax Credit for Persons Engaged in the Motion Picture, Television, and Digital Media Production Business |
| 2006-03 | August 2, 2006 | Taxation of Income from Merchant Discount |
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2005
| Number | Date | Title / Description |
|---|---|---|
| 2005-01 | July 5, 2005 | General Excise Tax Exemption For Sales Of Tangible Personal Property To Credit Unions |
| 2005-02 | August 3, 2005 | Taxation of Income from Merchant Discount |
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2004
| Number | Date | Title / Description |
|---|---|---|
| 2004-01 | December 7, 2004 | Act 113, Session Laws of Hawaii 2004, Relating to Income Tax Withholding |
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2003
| Number | Date | Title / Description |
|---|---|---|
| 2003-01 | March 17, 2003 | Application of Section 235-110.9, Hawaii Revised Statutes (HRS), relating to the High Technology Business Investment Credit |
| 2003-02 | April 11, 2003 | Extension of Deadlines and Other Tax Relief for Members of the Armed Forces, Reserves, and Hawaii National Guard |
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2002
| Number | Date | Title / Description |
|---|---|---|
| 2002-01 | March 6, 2002 | Audit of Net Income, General Excise, and Use Tax Returns; Appeal Rights; Claims for Refund; and Payment to State under Protest |
| 2002-02 | May 8, 2002 | Withholding of State Income Taxes on the Disposition of Hawaii Real Property |
| 2002-03 | June 28, 2002 | Residential Construction and Remodeling Tax Credit |
| 2002-04 | September 16, 2002 | Act 98, SLH 2002, Relating to the Conformity of the State Tax Laws to the United States Constitution |
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2001
| Number | Date | Title / Description |
|---|---|---|
| 2001-01 | January 17, 2001 | The Application of Certain Hawaii Taxes to Qualified Subchapter S Subsidiary Corporations, Qualified Subchapter S Trusts, and Electing Small Business Trusts |
| 2001-02 SUPERCEDED |
June 29, 2001 | The Director of Taxation's Authority to Exempt, Exclude, or Apportion the Value of Imported Property, Services, or Contracting for Use Tax Purposes; Use Tax Exemptions for Imported Services and Contracting; and the Use Tax Credit for Taxes Paid to Another State SUPERCEDED BY TIR 2009-02 |
| 2001-03 | December 11, 2001 | United States Government Credit Cards Issued Under the "GSA Smart Pay" Program |
| 2001-04 | December 21, 2001 | The Definition of "Cost"; The Payment of Tax Requirement; and Safe Harbor Guidelines Pertaining to the Capital Goods Excise Tax Credit |
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2000
| Number | Date | Title / Description |
|---|---|---|
| 2000-01 | November 13, 2000 | Imposition of the General Excise Tax on Retailing Activities Under Hawaii Revised Statutes (HRS) 237-16 and 237-13 |
| 2000-02 | December 28, 2000 | Hotel Construction and Remodeling Tax Credit |
| 2000-03 | December 29, 2000 | Application of Hawaii Estate Taxes to a Nonresident's Interest in a Partnership That Owns Hawaii Real Property |
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1999
| Number | Date | Title / Description |
|---|---|---|
| 99-01 | January 5, 1999 | Filing of Tax Returns Required by Taxpayers Who Pay Taxes by Electronic Funds Transfer (EFT) |
| 99-02 | July 23, 1999 | Dividends Received Deduction |
| 99-03 | November 5, 1999 | Taxpayers Subject to the Franchise Tax May Claim the Low-income Housing Tax Credit in the Taxable Year for Which the Imposition is Made |
| 99-04 | December 8, 1999 | Application of the Franchise Tax, General Excise Tax, and Income Tax to Mortgage Loan Companies, Including Mortgage Loan Companies Organized as Passthrough Entities and Sole Proprietorships |
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1998
| Number | Date | Title / Description |
|---|---|---|
| 98-01 | February 17, 1998 | Income Tax Exemption and Credits Available for Persons Engaged in the Motion Picture and Television Film Production Business |
| 98-02 | February 27, 1998 | Application of the General Excise and Use Taxes to Certain Leasing Transactions |
| 98-03 | May 21, 1998 | 1998 Legislation Regarding Business Development Corporations ("BDC's") |
| 98-04 | June 23, 1998 | Application of the Transient Accommodations Tax and General Excise Tax to an Operator of Transient Accommodations |
| 98-05 | June 23, 1998 | General Excise Tax Exemption for Tangible Personal Property, Including Souvenirs and Gift Items, Shipped out of the State |
| 98-06 | July 8, 1998 | Application of Income Tax and Franchise Tax Laws to Real Estate Investment Trusts and Their Owners |
| 98-07 | July 9, 1998 | Change in Accounting Period from Calendar Year to Fiscal Year for Public Service Companies |
| 98-08 | October 30, 1998 | Application of Act 247, Session Laws of Hawaii 1998 (Act 247), Relating to the General Excise Tax Exemption for Tangible Personal Property Imported into the State for Resale at Wholesale |
| 98-09 SUPERCEDED |
November 6, 1998 | Application of the General Excise Tax to the Gross Income Received from the Sale of a Service and Contracting SUPERCEDED BY TIR 2009-02 |
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1997
| Number | Date | Title / Description |
|---|---|---|
| 97-01 | March 3, 1997 | Determination of Residence Status |
| 97-02 REVISED |
July 25, 1997 | Filing Of A Combined Hawaii Income Tax Return By A Unitary Business As Part Of A Unitary Group |
| 97-03 | July 25, 1997 | The Expansion Of The "Timely Mailing Treated As Timely Filing/Paying Rule" To Documents And Payments Delivered By A Designated Private Delivery Service (PDS) |
| 97-04 | August 4, 1997 | Application of the Business Entity Classification Rules Under the "Check-the-Box" Regulations to the Hawaii Income Tax and Other Taxes |
| 97-05 | October 17, 1997 | Application of State Tax Exemption to Business Development Corporations |
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1996
| Number | Date | Title / Description |
|---|---|---|
| 96-01 | January 24, 1996 | Computer Company's Provision of In-State Repair Service Creates Nexus |
| 96-02 | February 28, 1996 | Application of the Original Package Doctrine to the General Excise and Use Taxes |
| 96-03 | May 30, 1996 | Application of the Fuel Tax Law on the Sale of Bonded Aviation/Jet Fuel |
| 96-04 | June 7, 1996 | The General Excise Tax Rates Levied on Sales of Pesticides to Pest Control Operators |
| 96-05 | August 14, 1996 | Taxation of Pensions Under the Hawaii Net Income Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefits; Limitation on Deductions for Contributions to a Nonqualified Plan |
| 96-06 | December 23, 1996 | Priority of State Tax Lien Under HRS Section 231-33; Use of Form D-37 (Notice of Mortgage, Pledge or Purchase) |
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1995
| Number | Date | Title / Description |
|---|---|---|
| 95-01 | June 1, 1995 | Application of the General Excise Tax on the Gross Receipts from a Covenant Not to Compete |
| 95-02 | June 30, 1995 | Clarifying the Application of the Bulk Sale or Transfer Law to Secured Transactions |
| 95-03 | September 12, 1995 | Immunity from Net Income Taxation Under Public Law 86-272 |
| 95-04 | November 21, 1995 | Employee Withholding Certificates |
| 95-05 | December 19, 1995 | Application of the General Excise ("GE") and Use Taxes on Sales of Tangible Personal Property ("TPP") by an Out-of-State Seller, Including Drop Shipments |
| 95-06 | December 16, 1995 | Questions and Answers on Paying Taxes by Electronic-Funds Transfer
SUPPLEMENTED AND UPDATED BY TIR 99-1 |
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1994
| Number | Date | Title / Description |
|---|---|---|
| 94-01 | January 21, 1994 | Taxation of Interest Income Earned by Trusts under the Hawaii General Excise Tax Law |
| 94-02 | March 15, 1994 | State Tax Benefits available to Persons Totally Disabled |
| 94-03 SUPERCEDED |
May 24, 1994 | Audit of Net Income, General Excise, and Use Tax Returns; Appeal Rights; Claims for Refund; and Payment to State under Protest SUPERCEDED BY TIR 2002-01 |
| 94-04 OBSOLETE |
July 12, 1994 | Application of State Taxes on Rebates for the Purchase and Installation of Ultra-Low Flush Toilets |
| 94-05 | July 12, 1994 | Licensing Requirements for Certain Trusts under Hawaii's General Excise Tax Law |
| 94-06 | July 25, 1994 | Resale Certificates |
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1993
| Number | Date | Title / Description |
|---|---|---|
| 93-01 | May 21, 1993 | Exemption from the Transient Accommodations Tax (TAT) on Certain Accommodations as a Result of Hurricane Iniki |
| 93-02 OBSOLETE |
July 16, 1993 | Increase in the Maui County Fuel Tax Rate and the Environmental Response Tax |
| 93-03 | August 19, 1993 | Calculation of Use Tax Base on Motor Vehicles Imported into Hawaii for Use as Provided under Chapter 238, Hawaii Revised Statutes (HRS) |
| 93-04 | November 10, 1993 | Application of Section 237-24.3(1)(C), Hawaii Revised Statutes (HRS) (Formerly Section 237-24(18)(C), HRS) ***NOTE - The reference to section 237-24.3(1)(C) should be to section 237-24.3(2)(C)*** |
| 93-05 | November 10, 1993 | Use in Hawaii of the Uniform Sales and Use Tax Certificate (Multijurisdictional) Issued by the Multistate Tax Commission |
| 93-06 | December 20, 1993 | Moving Expenses - Hawaii Quarantine Fees |
| 93-07 | December 23, 1993 | Taxability of Revocable Living Trusts under the Hawaii General Excise Tax Law, Transient Accommodations Tax Law, and Rental Motor Vehicle and Tour Vehicle Surcharge Tax Law |
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1992
| Number | Date | Title / Description |
|---|---|---|
| 92-01 | January 2, 1992 | Extensions of Time for Filing Annual Returns of General Excise and Transient Accommodations Taxes |
| 92-02 | January 3, 1992 | The Administration and Application of the Conveyance Tax Law |
| 92-03 | April 10, 1992 | Income Tax Issues Affecting Nonresident Aliens SUPPLEMENTED BY TIR 97-1 |
| 92-04 OBSOLETE |
October 30, 1992 | The Imposition of the Transient Accommodations Tax on Accommodations Furnished to Persons Displaced by Hurricane Iniki |
| 92-05 | November 20, 1992 | Application of the General Excise Tax on the Recovery of Real Property Taxes from Lessees and Sublessees |
| 92-06 | November 27, 1992 | Application of the Rental Motor Vehicle Surcharge Tax for Vehicles leased on a Month-to-Month Basis |
| 92-07 | December 21, 1992 | Application of State Taxes on Inventory and Business Interruption Insurance Proceeds |
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1991
| Number | Date | Title / Description |
|---|---|---|
| 91-01 | January 18, 1991 | General Excise Tax Treatment of Federal Luxury Taxes Collected |
| 91-02 | March 15, 1991 | Taxability of Gross Proceeds received by a Nonprofit Organization from the Sale of Donated Services or Tangible Personal Property |
| 91-03 OBSOLETE |
April 26, 1991 | United States Government International Merchant Purchase Authorization Card (IMPAC) VISA Credit Cards |
| 91-04 | May 15, 1991 | Hawaii Tax Obligations of Nonprofit Organizations |
| 91-05 OBSOLETE |
June 21, 1991 | Increase in the State Fuel Tax Rate |
| 91-06 OBSOLETE |
June 21, 1991 | Calculation of Use Tax Base on Motor Vehicles Imported into Hawaii for Use as Provided under Chapter 238, Hawaii Revised Statutes (HRS) |
| 91-07 SUPERCEDED |
July 3, 1991 | Withholding of Tax on the Disposition of Real Property by Nonresident Persons and Rollover of Gain on the Sale of a Principal Residence by Persons in the Military SUPERCEDED BY TIR 2002-02 |
| 91-08 | July 8, 1991 | Expansion of the Definition of "Tourism Related Services" for General Excise Purposes |
| 91-09 | October 30, 1991 | General Excise Tax on the Gross Income of a Trustee in Bankruptcy |
| 91-10 | December 20, 1991 | Bulk Sales Procedures Effective January 1, 1992 |
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1990
| Number | Date | Title / Description |
|---|---|---|
| 90-01 OBSOLETE |
January 16, 1990 | Sales of Polypropylene Shade Cloth and Polyfilm to Agricultural Producers or Cooperative Associations |
| 90-02 OBSOLETE |
March 2, 1990 | Medical Services Excise Tax Credit - Qualified Medical Expenses |
| 90-03 | March 12, 1990 | Income Taxation and Eligibility for Credits of an Individual Taxpayer whose Status Changes from Resident to Nonresident or from Nonresident to Resident SUPPLEMENTED AND SUPERSEDED IN PART BY TIR 97-01 |
| 90-04 | April 6, 1990 | Taxability of Benefit Payments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C) |
| 90-05 OBSOLETE |
May 4, 1990 | Medical Services Excise Tax Credit - Health Maintenance Organizations (HMO) |
| 90-06 | June 26, 1990 | Act 16, Session Laws of Hawaii (SLH) 1990, Relating to S Corporations |
| 90-07 | June 26, 1990 | Parent's Election to Include Certain Unearned Income of Children on Parent's Hawaii Net Income Tax Return |
| 90-08 OBSOLETE |
June 28, 1990 | Individual Housing Account Election |
| 90-09 | July 13, 1990 | Revenue Sharing of Transient Accommodations Tax Collections with the Counties and Amending the Definition of "Gross Rental" or "Gross Rental Proceeds" |
| 90-10 | October 9, 1990 | Clarification of Taxation and the Eligibility for Personal Exemptions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military SUPPLEMENTED AND SUPERSEDED IN PART BY TIR 97-01 |
| 90-11 | December 7, 1990 | The Administration and Application of the Conveyance Tax Law |
| 90-12 OBSOLETE |
December 7, 1990 | Assignment of the General Excise and Use Tax to the Taxation Districts |
| 90-13 | December 7, 1990 | General Excise Tax Imposed upon a Person Receiving Gross Income from the Rental of Residential Real Property |
| 90-14 SUPERCEDED |
December 21, 1990 | Withholding of Tax on the Disposition of Real Property by Nonresident Persons SUPERCEDED BY TIR 2002-02 |
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