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Tax Information Releases (TIRs) Archive - 1963-1989
RELATED INFORMATION:
Tax Information Releases and Archives
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1989
| Number | Date | Title / Description |
|---|---|---|
| 89-1 | April 17, 1989 | Conveyance Tax on Certain Time Share Conveyances |
| 89-2 OBSOLETE |
May 8, 1989 | Audit of Net Income, General Excise, and Use Tax Returns, Appeal Rights, Claims for Refund, and Payment to State Under Protest |
| 89-3 | May 15, 1989 | State Tax Benefits Available to Persons with Impaired Sight, Impaired Hearing, or Who are Totally Disabled |
| 89-4 | June 8, 1989 | The Taxpayer Who is Entitled to the Capital Goods Excise Tax Credit When the Parties Characterize a Transaction as a Lease or Sale-Leaseback |
| 89-5 | June 9, 1989 | Notification of the Director of Taxation on a Power of Sale Foreclosure |
| 89-6 | June 19, 1989 | General Excise Tax on the Fund-Raising Activities of Public School Sponsored Groups |
| 89-7 OBSOLETE |
June 30, 1989 | Increase in the Fuel Tax for the City and County of Honolulu, the County of Maui, and the County of Kauai |
| 89-8 OBSOLETE |
October 10, 1989 | Medical Services Excise Tax Credit |
| 89-9 OBSOLETE |
October 11, 1989 | S Corporation Election by Non-Hawaii Corporations |
| 89-10 | October 12, 1989 | Taxability of Gross Receipts Derived by Helicopter Tour Operators |
| 89-11 | November 3, 1989 | The Administration and Application of the Conveyance Tax Law |
| 89-12 | November 29, 1989 | The Administration and Application of the Conveyance Tax |
| 89-13 | December 1, 1989 | Application for Exemption from the Payment of General Excise Taxes for Nonprofit Organizations |
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1988
| Number | Date | Title / Description |
|---|---|---|
| 88-01 | February 12, 1988 | General Excise Tax Exemption for Sales of Tangible Personal Property Shipped Out of the State |
| 88-02 OBSOLETE |
February 12, 1988 | General Excise Tax Exemption for Certain Computer Services |
| 88-03 OBSOLETE |
March 29, 1988 | Increase in the County of Hawaii Fuel Tax |
| 88-04 OBSOLETE |
June 17, 1988 | Increase in the County of Kauai Fuel Tax |
| 88-5 OBSOLETE |
August 26, 1988 | General Excise Tax Imposed on Sales to Fast Food Retailers |
| 88-6 | September 14, 1988 | Capital Goods Excise Tax Credit |
| 88-7 | October 12, 1988 | Taxability of Amounts Received Under the Civil Liberties Act of 1988 for Income Tax Purposes |
| 88-8 | November 21, 1988 | Capital Goods Excise Tax Credit Recapture |
| 88-9 OBSOLETE |
December 1, 1988 | Adoption of IRS Increase in Standard Mileage for Business |
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1987
| Number | Date | Title / Description |
|---|---|---|
| 87-1 OBSOLETE |
June 15, 1987 | Increase in the City and County of Honolulu Fuel Tax |
| 87-2 OBSOLETE |
September 3, 1987 | Hawaii Conformity Act of 1987 |
| 87-3 | October 1, 1987 | Exemption from the General Excise Tax for Amounts Received on Purchase Made with U.S. Department of Agriculture WIC Food Vouchers |
| 87-4 | October 15, 1987 | Corporation Tax Rates for 1987 |
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1986
| Number | Date | Title / Description |
|---|---|---|
| 86-1 OBSOLETE |
May 19, 1986 | Decrease in the State Fuel Tax Rates Applicable to Diesel Oil and Liquefied Petroleum Gas (LPG) |
| 86-2 OBSOLETE |
June 25, 1986 | Increase in the County of Maui Fuel Tax |
| 86-3 | September 16, 1986 | Exemption from the General Excise Tax for Amounts Received on Purchases Made with U.S. Department of Agriculture Food Coupons |
| 86-4 | October 16, 1986 | Exemption from the General Excise Tax for Amounts Received for the Sale of Prescription Drugs and Prosthetic Devices |
| 86-5 | October 23, 1986 | Imposition of the Liquor Tax on a Gallonage Basis Under Act 344, SLH 1986 |
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1985
| Number | Date | Title / Description |
|---|---|---|
| 85-01 OBSOLETE |
May 28, 1985 | Changes Under Act 19, SLH 1985 (H.B. No. 275, HD 1, Relating to Taxation) |
| 85-02 OBSOLETE |
June 12, 1985 | Increase in the State Fuel Tax Rates |
| 85-03 OBSOLETE |
July 11, 1985 | General Excise Tax Exemption Afforded an Industrial Loan Company on Gross Income Received from Certain Activities |
| 85-04 OBSOLETE |
July 11, 1985 | Adoption of IRS Increase in Standard Mileage for Business |
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1984
| Number | Date | Title / Description |
|---|---|---|
| 84-1 | April 26, 1984 | Taxability of Interest on U.S. Obligations |
| 84-2 | May 17, 1984 | Subcontract Deductions Claimed by General Contractors for Payment Made to Pest Control Operators Under the General Excise Tax Law, Chapter 237, Hawaii Revised Statutes (HRS) |
| 84-3 OBSOLETE |
June 19, 1984 | Increase in the City and County of Honolulu Fuel Tax |
| 84-4 OBSOLETE |
July 2, 1984 | General Excise Tax Imposed Upon a Person Receiving Gross Income from the Rental of Residential Property |
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1983
| Number | Date | Title / Description |
|---|---|---|
| 83-1 | January 24, 1983 | Tax Credit for Purchase of Child Passenger Restraint System |
| 83-2 | March 30, 1983 | Treatment of Tax Credits for State Income Tax Purposes |
| 83-3 | June 28, 1983 | State Tax Treatment of Pension and Profit-Sharing Plans, Individual Retirement Accounts, H.R. 10 Plans and the Like |
| 83-4 | August 30, 1983 | New Estate and Transfer Tax |
| 83-5 | November 28, 1983 | Estate and Transfer Tax Releases and Waivers |
| 83-6 OBSOLETE |
December 6, 1983 | Adoption of IRS Increase in Standard Mileage for Business (OBSOLETE) |
| 83-7 | December 30, 1983 | Use Tax Imposed on Coal, Iron Grinding Balls and Firebricks |
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1982
| Number | Date | Title / Description |
|---|---|---|
| 82-1 OBSOLETE |
January 5, 1982 | One Hundred Dollars ($100) General Income Tax credit, Act 231, SLH 1981 |
| 82-2 OBSOLETE |
January 21, 1982 | Qualified Exemption for Purposes of (1) the Excise Tax Credit and (2) the General Income Tax Credit |
| 82-3 | February 3, 1982 | State Income Tax Withholding on Sick Pay Including Temporary Disability Insurance |
| 82-4 OBSOLETE |
March 17, 1982 | Low-Income Household Renter's Credit |
| 82-5 | March 22, 1982 | Taxability of Rebates on Automobiles Sold Under Manufacturer/Dealer Sales Incentive Programs for General Excise Tax Purposes |
| 82-6 OBSOLETE |
June 14, 1982 | "Qualified Exemption" for Purposes of the General Income Tax Credit |
| 82-7 | July 7, 1982 | Confidentiality of Tax Returns and Information Imparted Therein - Net Income Tax and General Excise Tax |
| 82-8 OBSOLETE |
November 8, 1982 | Taxability of Gross Proceeds Received by a Nonprofit Organization from the Sale of Donated Tangible Personal Property |
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1981
| Number | Date | Title / Description |
|---|---|---|
| 81-1 OBSOLETE |
January 12, 1981 | Use of Revised Liquid Fuel Tax Forms, M-20 and M-21, by Distributors of Liquid Fuel |
| 81-2 | March 18, 1981 | General Excise Tax Licensing and Reporting Requirements of Persons Transferring Rental Real Property to a Land Trust |
| 81-3 | June 15, 1981 | New Hebrides Land Investment |
| 81-4 OBSOLETE |
July 17, 1981 | Increase in the County of Maui Fuel Tax |
| 81-5 OBSOLETE |
July 30, 1981 | Increase in the County of Maui Fuel Tax |
| 81-6 | September 3, 1981 | General Excise Tax Upon Gross Receipts Derived from the Sale of Liquor and Other Beverages During Flights Between the Islands |
| 81-7 OBSOLETE |
September 3, 1981 | Federal Accelerated Cost Recovery System |
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1980
| Number | Date | Title / Description |
|---|---|---|
| 80-1 SUPERSEDED |
January 18, 1980 | Federal Credit Unions' Exemption from General Excise Taxes SUPERSEDED BY TIR 2005-01 |
| 80-2 OBSOLETE |
January 21, 1980 | Extension of Time for Filing General Excise Annual Returns Beyond the Normal 90 Days |
| 80-3 | January 21, 1980 | Solar Energy Devices Income Tax Credit |
| 80-4 OBSOLETE |
January 21, 1980 | "Nexus" Established for the Imposition of the State Income Tax |
| 80-5 OBSOLETE |
April 3, 1980 | Deductions for Political Contributions |
| 80-6 | September 3, 1980 | Withholding on Basis of Annualized Wages |
| 80-7 OBSOLETE |
September 3, 1980 | General Excise Tax - Exemption Revocable Living Trust Where Settlor/Beneficiary is Blind, Deaf, or Disabled |
| 80-8 OBSOLETE |
September 11, 1980 | Taxability of Elective Share of Surviving Spouse |
| 80-9 OBSOLETE |
December 12, 1980 | Industrial Loan Companies |
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1979
| Number | Date | Title / Description |
|---|---|---|
| 60-79 OBSOLETE |
February 08, 1979 | Proposed Rules and Regulations -Hawaii Income Tax Law, Regs. Nos. 79-1(N), 79-2(N), 72-3(N), and 79-4(N) |
| 60-79 OBSOLETE |
March 15, 1979 | Suggestions for Improving Tax Forms |
| 61-79 OBSOLETE |
March 16, 1979 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
| 62-79 OBSOLETE |
March 22, 1979 | Reprints of Hawaii Tax Laws |
| 63-79 | March 29, 1979 | Taxation of Amounts Withdrawn from Individual Retirement Accounts Representing "Roll-Over" from Employee Benefit Plans |
| 64-79 OBSOLETE |
April 12, 1979 | Taxability of Interest on U.S. Obligations |
| 65-79 | June 8, 1979 | State Taxation of Homeowners Associations for Income, General Excise and Use Taxes |
| 66-79 OBSOLETE |
August 1, 1979 | Regulations Relating to Chapter 235, Hawaii Revised Statutes, the Income Tax Law |
| 67-79 OBSOLETE |
August 10, 1979 | Taxation of Dues Paid to Shopping Center Associations |
| 68-79 OBSOLETE |
September 4, 1979 | Taxability (General Excise) of Amounts Received by Common Paymaster |
| 69-79 OBSOLETE |
October 1, 1979 | Determination of Use Tax Base on Automobiles Imported into Hawaii for Use as Provided Under Chapter 238, Hawaii Revised Statutes |
| 70-79 OBSOLETE |
November 13, 1979 | Increase in the City and County of Honolulu Fuel Tax |
| 71-79 OBSOLETE |
December 4, 1979 | The Eligibility of Resident Individuals Who Are Not Dependents of Any Taxpayer for the Excise Tax Credit |
| 72-79 OBSOLETE |
December 4, 1979 | Sale or Exchange of Taxpayer's Residence |
| 73-79 OBSOLETE |
December 28, 1979 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
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1978
| Number | Date | Title / Description |
|---|---|---|
| 54-78 | March 20, 1978 | Taxation of Newspaper Printing and Publishing Companies |
| 55-78 OBSOLETE |
April 19, 1978 | Suggestions for Improving Tax Forms |
| 56-78 OBSOLETE |
June 15, 1978 | Taxation of Stevedoring Activity |
| 57-78 OBSOLETE |
July 18, 1978 | Adoption of Internal Revenue Code |
| 58-78 | July 21, 1978 | Taxation of Stevedoring Activity |
| 59-78 OBSOLETE |
August 1, 1978 | Conformance of State Income Tax Law with Federal Income Tax Law with Federal Income Tax Code (S. B. No. 2200-78, H.D.1.) |
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1977
| Number | Date | Title / Description |
|---|---|---|
| 51-77 OBSOLETE |
April 19, 1977 | Suggestions for Improving Tax Forms |
| 52-77 | June 27, 1977 | Guidelines Relating to Sales of Tangible Personal Property to Licensed Leasing Companies; Forms to be Used |
| 53-77 | January 19, 1978 | Benefits Received Under Individual Retirement Plans and Self-Employed Retirement Plans |
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1976
| Number | Date | Title / Description |
|---|---|---|
| 48-76 OBSOLETE |
January 16, 1976 | Revised 1976 Form N-1 for Individual Taxpayers Who Filed and Paid Their 1975 Declaration of Estimated Tax in the First Taxation District (Oahu) |
| 49-76 OBSOLETE |
April 22, 1976 | Suggestions for Tax Form Changes |
| 50-76 OBSOLETE |
December 22, 1976 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
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1975
| Number | Date | Title / Description |
|---|---|---|
| 46-75 OBSOLETE |
May 12, 1975 | (Obsolete) Employee Retirement Income Security Act of 1975; Deductible Contribution Limits for Self-Employed Retirement Plans Under Hawaii Income Tax Law |
| 47-75 | December 23, 1975 | Guidelines for Establishing Status of Individual Insurance Solicitors as Employees or Independent Contractors |
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1974
| Number | Date | Title / Description |
|---|---|---|
| 41-74 OBSOLETE |
April 1, 1974 | Deduction of Alimony Payments Made by a Resident to Nonresident Pursuant to Article 14 of Rules and Regulations No. 58-2 of the Department of Taxation (Revised November, 1966) |
| 42-74 | April 19, 1974 | Application of the General Excise Tax to Interest Income |
| 43-74 OBSOLETE |
September 19, 1974 | Traveling Expenses, Business Expenses: Substantiation: Mileage Allowances: Revenue Ruling 74-433; Revenue Procedures 74-23, 24 & 25 |
| 44-74 OBSOLETE |
October 31, 1974 | Directors' Fees |
| 45-74 OBSOLETE |
December 9, 1974 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
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1973
| Number | Date | Title / Description |
|---|---|---|
| 40-73 OBSOLETE |
December 21, 1973 | Subcontract Deductions by General Contractors for Payments Made to Pest Control Operators Under the General Excise Tax Law, Chapter 237, HRS |
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1972
| Number | Date | Title / Description |
|---|---|---|
| 37-72 OBSOLETE |
January 18, 1972 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
| 38-72 OBSOLETE |
January 24, 1972 | Application of General Excise Tax and Use Tax Attributable to the Refund of the Federal Manufacturer's Excise Tax on Automobiles |
| 39-72 | July 13, 1972 | Application of the General Excise Tax on Sales of Paint to Persons Engaged in the Automobile Painting Business |
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1971
| Number | Date | Title / Description |
|---|---|---|
| 27-71 OBSOLETE |
January 18, 1971 | Increase in Standard Mileage Rate for Computing the Cost of Operating an Automobile (a) In Rendering Gratuitous Services to a Charitable Organization, or (b) for Transportation for Medical Care |
| 28-71 OBSOLETE |
January 19, 1971 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
| 29-71 OBSOLETE |
January 21, 1971 | Tax Credits to Low-Income Household Renters - Section 6, Act 180, L. 1970 |
| 30-71 OBSOLETE |
January 23, 1971 | "Qualified Exemption" for Purposes of - (1) Tax Credits Against Individual Net Income Taxes and (2) Tax Credits for Drug and Medical Expenses |
| 31-71 OBSOLETE |
March 2, 1971 | New Business Depreciation Rules |
| 32-71 | March 18, 1971 | Conveyance Tax - Imposition and Application of the Conveyance Tax Whenever Certain Leases are Extended or Amended |
| 33-71 | May 14, 1971 | Withholding of Hawaii Income Taxes |
| 34-71 | June 21, 1971 | Taxation of Diesel Oil and Liquefied Petroleum Gas |
| 35-71 | July 28, 1971 | Section 237-26 - Application of the General Excise Tax to Certain "Scientific Contracts" and "Tangible Personal Property" Furnished in Connection Therewith |
| 36-71 OBSOLETE |
December 9, 1971 | Application of the General Excise Tax and the Use Tax on Sales to Licensed Leasing Companies |
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1970
| Number | Date | Title / Description |
|---|---|---|
| 24-70 OBSOLETE |
March 20, 1970 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
| 25-70 OBSOLETE |
April 8, 1970 | Taxation of National Banks and Federal Credit Unions |
| 26-70 | July 23, 1970 | Application of the General Excise Tax to Commercial Job Printers |
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1969
| Number | Date | Title / Description |
|---|---|---|
| 20-69 OBSOLETE |
January 9, 1969 | Deductions Allowed to Corporations for Dividends Received Under the Income Tax Law of 1957, Section 121-5(c), Chapter 121, RLH 1955, As Amended |
| 21-69 | February 13, 1969 | General Excise Tax and Real Property Tax Exemptions as Applicable to Pre-Schools or Day-Care Centers Operated by Churches |
| 22-69 | June 5, 1969 | Sales of Tangible Personal Property to the American National Red Cross |
| 23-69 | August 4, 1969 | Sales of Liquor and Tobacco Products from Bonded Warehouses to Foreign Fishing Vessels and to Common Carriers |
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1968
| Number | Date | Title / Description |
|---|---|---|
| 11-68 OBSOLETE |
January 12, 1968 | Deductions Allowed to Corporations for Dividends Received Under the Income Tax Law of 1957, Section 121-5(c), Chapter 121, RLH 1955, As Amended |
| 12-68 OBSOLETE |
February 26, 1968 | Filing of General Excise Tax Returns Without Payments for Income Derived from Director's Fees |
| 13-68 OBSOLETE |
April 8, 1968 | Reprints of Hawaii Tax Laws as Administered by the Department of Taxation |
| 14-68 OBSOLETE |
April 30, 1968 | Income Tax Form Required to be Filed and Income to be Included Therein in the Case of a Resident Wife Making a Joint Return if the Other Spouse is a Nonresident of Hawaii and Its Effect with Respect to Tax Credits |
| 15-68 OBSOLETE |
May 23, 1968 | Section 117-21(r) - Application of General Excise Tax on Sales to Common Carriers of Agricultural, Meat or Fish Products Grown, Raised, or Caught in Hawaii |
| 16-68 OBSOLETE |
July 10, 1968 | Rate of General Excise Tax to be Imposed on Sales of Auto Parts to Repair Shops and Service Stations |
| 17-68 OBSOLETE |
July 15, 1968 | Income Tax Deduction for General Excise Tax Paid on the Construction or Purchase of a New Home |
| 18-68 OBSOLETE |
October 9, 1968 | Imposition of the General Excise Tax on Sales of Tangible Personal Property to National Banks and Federal Credit Unions and the Exemption from the Use Tax on the Importation of Tangible Personal Property by Such Taxpayers |
| 19-68 OBSOLETE |
November 20, 1968 | Section 117-21.6 - Application of the General Excise Tax to Certain "Scientific Contracts" and "Tangible Personal Property" Furnished in Connection Therewith |
[ 2013 ] through [ 2010 ]
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1967
| Number | Date | Title / Description |
|---|---|---|
| 8-67 OBSOLETE |
July 10, 1967 | Treatment of Tax Refunds Arising from Consumer-Type Tax Credits and Educational Tax Credits for State Income Tax Purposes |
| 9-67 OBSOLETE |
September 1, 1967 | Determination of Use Tax Base of Automobiles Imported into Hawaii for Use as Provided Under Chapter 119, RLH 1955, As Amended |
| 10-67 OBSOLETE |
November 7, 1967 | Deductions for Political Contributions Under Chapter 121, RLH 1955, As Amended |
[ 2013 ] through [ 2010 ]
[ 2009 ] through [ 1990 ]
[ 1989 ]
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1966
| Number | Date | Title / Description |
|---|---|---|
| 66-1 OBSOLETE |
March 8, 1966 | Relating to the Imposition of Tax Under Chapter 117 with Respect to Sales of Capital Assets Used in Business |
| 2-66 OBSOLETE |
April 1, 1966 | Deductions Allowed to Corporations for Dividends Received under the Income Tax Law of 1957, Section 121-5(c), Chapter 121, RLH 1955, as amended. |
| 3-66 OBSOLETE |
May 25, 1966 | Relating to Sales of Tangible Personal Property to National Banks under the General Excise Tax |
| 4-66 OBSOLETE |
July 20, 1966 | Relating to the Imposition of the General Excise Tax Upon the Receipt of Directors' Fees and Trustees' Commissions |
| 5-66 OBSOLETE |
August 16, 1966 | Relating to the Retroactive Rescission of the Imposition of Tax Under Chapter 117 with Respect to Sales of Capital Assets Used in Business |
| 6-66 OBSOLETE |
January 25, 1967 | Certain Transactions Involving Feed, Hatching Eggs, Semen, Replacement Stock and Breeding Services Deemed to be Wholesale Transactions as Provided by Act 28, Section 2, L.1966 |
| 7-66 OBSOLETE |
January 25, 1967 | (Obsolete) Amounts Not Taxable Under the General Excise Tax Law, as Provided by Act 28, Section 4, L. 1966 |
[ 2013 ] through [ 2010 ]
[ 2009 ] through [ 1990 ]
[ 1989 ]
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1965
| Number | Date | Title / Description |
|---|---|---|
| OBSOLETE | April 13, 1965 | Net Income Tax - Chapter 121, Income from Sources Outside the State of Hawaii, Determining Source or Situs of Income (Reference: Rules & Regulations No. 58-10) |
| OBSOLETE | April 29, 1965 | Dates for Payment of Real Property Taxes Changed |
| OBSOLETE | June 22, 1965 | Relating to the Increased Rate of Tobacco Tax Which Becomes Effective July 1, 1965 |
| OBSOLETE | June 22, 1965 | Relating to the Increased Rate of Liquor Tax Which Becomes Effective on July 1, 1965 |
[ 2013 ] through [ 2010 ]
[ 2009 ] through [ 1990 ]
[ 1989 ]
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1964
| Number | Date | Title / Description |
|---|---|---|
| OBSOLETE | December 15, 1964 | Taxability of the Recovery of Real Property Taxes from Lessees and Sublessees under the General Excise Tax |
[ 2013 ] through [ 2010 ]
[ 2009 ] through [ 1990 ]
[ 1989 ]
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1963
| Number | Date | Title / Description |
|---|---|---|
| OBSOLETE | October 1, 1963 | Summary Explanation of Act 142 "Graded Property Tax Law" of the 1963 General Legislative Session, State of Hawaii |
| OBSOLETE | Relating to the Taxation of Public Utilities, Motor Carriers and Contract Carriers, Act 147, 2nd State Legislature 1963 Regular Session |
[ 2013 ] through [ 2010 ]
[ 2009 ] through [ 1990 ]
[ 1989 ]
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