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Archived DOTAX Announcements

RELATED INFORMATION:

  • DOTAX Announcements:
    [ 2008 ] [ 2007 ]

2006

Number Date Title / Description
2006-01 March 10, 2006 Relief for Taxpayers Affected by Heavy Rains and Flooding From February 20, 2006 to March 3, 2006*, in the Windward Oahu Communities and Portions of Kauai and Maui
2006-02 March 22, 2006 Relief for Taxpayers Affected by Heavy Rains and Flooding From March 4, 2006 to March 26, 2006*, in the Counties of Hawaii, Kauai, Maui and the City and County of Honolulu
2006-03 April 4, 2006 Relief for Taxpayers Affected by Heavy Rains and Flooding From March 27, 2006 to April 9, 2006*, in the Counties of Hawaii, Kauai, Maui and the City and County of Honolulu
2006-04 May 26, 2006 Act 110, Session Laws of Hawaii 2006, Relating to Taxation, Tax Credit For Flood Victims (Act 110)
2006-05 June 13, 2006 Act 88, Session Laws of Hawaii 2006, Relating to Digital Media (Act 88)
2006-06 June 14, 2006 Act 124, Session Laws of Hawaii 2006, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code (Act 124)
2006-07 June 21, 2006 Act 100, Session Laws of Hawaii 2006, Relating to Housing (Act 100)
2006-08 June 21, 2006 Revised Maui County Fuel Tax Rate, Effective July 1, 2006
2006-10 June 26, 2006 Act 110, Session Laws of Hawaii 2006, Relating to Taxation
2006-11 July 20, 2006 Act 240, Session Laws of Hawaii 2006, Relating to Energy
2006-12 July 20, 2006 Act 304, Session Laws of Hawaii 2006, Relating to Education
2006-13 July 20, 2006 Act 316, Session Laws of Hawaii 2006, Relating to Health
2006-14 August 24, 2006 Increase in the Cigarette Tax on September 30, 2006
2006-09 (REVISED) August 25, 2006 Act 142, Session Laws of Hawaii 2006, Relating to Rental Motor Vehicle Surcharge Tax
2006-15 September 8, 2006 General Excise Tax (GET) and County Surcharge Tax (CST) Visibly Passed on to Customers
2006-16 October 17, 2006 Relief for Taxpayers Affected by the October 15, 2006 Hawaii Statewide Earthquake
2006-17 December 29, 2006 Relating to the Application of the County Surcharge Sourcing Rules to Cash Basis and Accrual Basis Accounting Method Taxpayers

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]

2005

Number Date Title / Description
2005-01 February 15, 2005 Instructions on Filing Federal Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, for Hawaii Withholding Tax Purposes
2005-02 July 29, 2005 Act 23, Session Laws of Hawaii 2005, Relating to the Withholding of Tax on the Disposition of Real Property by Nonresident Persons (Act 23)
2005-03 July 29, 2005 Act 27, Session Laws of Hawaii 2005, Relating to Income Tax Withholding
2005-04 July 29, 2005 Act 211, Session Laws of Hawaii 2005, Relating to the Public Procurement Code
2005-05 July 29, 2005 Act 67, Session Laws of Hawaii, 2005, Relating to Rental Motor Vehicle Surcharge Tax
2005-06 July 29, 2005 Act 131, Session Laws of Hawaii 2005, Relating to Tobacco (Act 131)
2005-07 July 29, 2005 Act 146, Session Laws of Hawaii 2005, Relating to Public Service Company Tax
2005-08 July 29, 2005 Act 156, Session Laws of Hawaii 2005, Relating to Land Conservation (Act 156)
2005-09 July 29, 2005 Act 167, Session Laws of Hawaii 2005, Relating to Tax Refunds (Act 167)
2005-10 July 29, 2005 Act 196, Session Laws of Hawaii 2005, Relating to Housing (Act 196)
2005-11 July 29, 2005 Act 247, Session Laws of Hawaii 2005, Relating to County Surcharge on State Tax (Act 247)
2005-12 August 3, 2005 Act 60, Session Laws of Hawaii 2005, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code (Act 60)
2005-13 August 3, 2005 Act 3, First Special Session Laws of Hawaii 2005, Relating to Streamlined Sales and Use Tax Agreement (Act 3)
2005-14 August 3, 2005 Act 9, First Special Session Laws of Hawaii 2005, Relating to Tax (Act 9)
2005-15 October 6, 2005 Adoption of Optional Standard Mileage Rates for September through December 2005
2005-16 October 11, 2005 Adoption of Proposed Amendments to Section 18-235-98, Hawaii Administrative Rules, Relating to Extension of Time for Filing Income Tax
2005-17 October 11, 2005 Adoption of Amendments to Hawaii Administrative Rules Sections 18-237D-1 through 18-237D-12, Relating to the Transient Accommodations Tax
2005-18 October 24, 2005 Tax Relief for Victims of Hurricane Katrina
2005-19 November 3, 2005 Adoption of Section 18-235-20.5-01, Hawaii Administrative Rules, Relating to the Imposition of Fees for (1) the Issuance of High Tech Comfort Rulings and (2) the Certification of (a) the High Technology Business Investment Tax Credit and (b) the Tax Credit for Research Activities.
2005-20 November 23, 2005 Hawaii's Estate and Transfer Tax

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]

2004

Number Date Title / Description
2004-01 June 2, 2004 Increase in the Cigarette Tax After June 30, 2004
2004-02 August 3, 2004 Act 89, Session Laws of Hawaii 2004, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code (Act 89)
2004-03 August 3, 2004 Act 96, Session Laws of Hawaii 2004, Relating to Energy (Act 96)
2004-04 August 3, 2004 Act 97, Session Laws of Hawaii 2004, Relating to Renewable Energy Technologies Income Tax Credit (Act 97)
2004-05 August 3, 2004 Act 140, Session Laws of Hawaii 2004, Relating to Ethanol Tax Credit (Act 140)
2004-06 August 9, 2004 Decrease in Alternative Fuel Tax Rates effective July 1, 2004
2004-07 August 10, 2004 Act 197, Session Laws of Hawaii 2004, Relating to Taxation
2004-08 August 19, 2004 Act 157, Session Laws of Hawaii 2004, Relating to Tobacco (Act 157)
2004-09 August 10, 2004 Act 159, Session Laws of Hawaii 2004, Relating to Wireless Enhanced 911 Service (Act 159)
2004-10 August 10, 2004 Act 214, Session Laws of Hawaii 2004, Relating to the General Excise Tax (Act 214)
2004-11 August 10, 2004 Act 228, Session Laws of Hawaii 2004, Relating to Child Abuse and Neglect (Act 228)
2004-12 August 10, 2004 Act 115, Session Laws of Hawaii 2004, Relating to the Integrated Tax Information Management Systems Acquisition by the Department of Taxation (Act 115)
2004-13 August 10, 2004 Act 195, Session Laws of Hawaii 2004, Relating to Taxation (Act 195)
2004-14 August 12, 2004 Act 123, Session Laws of Hawaii 2004, Relating to Taxation Appeals (Act 123)
2004-15 August 11, 2004 Act 215, Session Laws of Hawaii 2004, Relating to Capital Investments (Act 215)
2004-16 October 11, 2004 Business Tax License Numbers to be Replaced
2004-17 November 4, 2004 Relief for Taxpayers Affected by Heavy Rains and Flooding on October 30 and 31, 2004 in the Manoa Valley Area in the City and County of Honolulu
2004-18 December 30, 2004 Adoption of Optional Standard Mileage Rates for 2005

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


2003

Number Date Title / Description
2003-01 April 8, 2003 New and Revised High Technology Business Investment Tax Credit Forms
2003-02 April 8, 2003 A Listing of New and Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
2003-03 April 8, 2003 List of Candidates for Political Office Who Voluntarily Filed Affidavit Forms With the Campaign Spending Commission
2003-04 June 13, 2003 Act 14, Session Laws of Hawaii 2003, Relating to the Administration of Taxes (Act 14)
2003-05 June 16, 2003 Act 100, Session Laws of Hawaii 2003, Relating to Taxation (Act 100)
2003-06 June 18, 2003 Act 136, Session Laws of Hawaii 2003, Relating to Tax Administration (Act 136)
2003-07 June 24, 2003 Increase in the Cigarette Tax After June 30, 2003
2003-08 June 26, 2003 Revised Maui County Fuel Tax Rate, Effective July 1, 2003
2003-09 June 30, 2003 Act 135, Session Laws of Hawaii 2003, Relating to Taxation (Act 135)
2003-10 June 30, 2003 Act 172, Session Laws of Hawaii 2003 (Act 172), Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2003-11 June 30, 2003 Act 173, Session Laws of Hawaii 2003 (Act 173), Relating to Simplified Tax Administration
2003-12 November 14, 2003 Adoption of Optional Mileage Rates for 2004

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


2002

Number Date Title / Description
2002-01 January 4, 2002 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
2002-02 January 24, 2002 A Listing of New and Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms as of January 21, 2002
2002-03 January 25, 2002 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation
2002-04 February 28, 2002 Electronic Filing Approved as a Means of Electronic Funds Transfer
2002-05 May 14, 2002 The Federal Job Creation And Worker Assistance Act Of 2002 Does Not Apply To Hawaii Taxes
2002-06 June 21, 2002 Act 110, Session Laws of Hawaii 2002 (Act 110), Relating to Taxation of Persons with Impaired Sight or Hearing or Who are Totally Disabled
2002-07 June 24, 2002 Act 153, Session Laws of Hawaii 2002 (Act 153), Relating to the Collection of Taxes
2002-08 June 26, 2002 Act 63, Session Laws of Hawaii 2002 (Act 63), Relating to Taxation
2002-09 June 27, 2002 Act 94, Session Laws of Hawaii 2002 (Act 94), Relating to Tobacco
2002-10 June 27, 2002 Act 146, Session Laws of Hawaii 2002 (Act 146), Relating to Enterprise Zones
2002-11 June 28, 2002 Act 174, Session Laws of Hawaii 2002 (Act 174), Relating to an Extension of the Residential Construction and Remodeling Income Tax Credit
2002-12 June 28, 2002 Act 190, Session Laws of Hawaii 2002 (Act 190), Relating to the Administration of Taxes
2002-13 July 1, 2002 Act 225, Session Laws of Hawaii 2002 (Act 225), Relating to the Use Tax
2002-14 July 1, 2002 Act 236, Session Laws of Hawaii 2002 (Act 236), Relating to Taxation
2002-15 July 3, 2002 Act 223, Session Laws of Hawaii 2002 (Act 223), Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
2002-16 July 9, 2002 Act 246, Session Laws of Hawaii 2002 (Act 246), Relating to the Cigarette and Tobacco Tax
NOTE: This Announcement is supplemented by Announcement 2002-19
2002-17 July 11, 2002 Act 209, Session Laws of Hawaii 2002 (Act 209), Relating to State and Local Taxation of Mobile Telecommunications Services
2002-18 August 23, 2002 Amendments to chapters 18-243 and 18-251, Hawaii Administrative Rules (HAR), and the repeal of chapter 18-244D, HAR
2002-19 August 30, 2002 Act 246, Session Laws of Hawaii 2002 (Act 246), Relating to the Cigarette and Tobacco Tax
NOTE: This Announcement supplements Announcement 2002-16
2002-20 October 11, 2002 Act 176, Session Laws of Hawaii 2002 (Act 176), Relating to Solid Waste Management

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


2001

Number Date Title / Description
2001-01 January 4, 2001 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
2001-02
OUTDATED
January 5, 2001 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation SEE CURRENT ANNOUNCEMENTS
2001-03 March 2, 2001 A Listing of New Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms As of March 1, 2001
2001-04 May 4, 2001 Act 36, Session Laws of Hawaii 2001 (Act 36), Relating to Certification for Tax Exemption
2001-05 May 4, 2001 Act 44, Session Laws of Hawaii 2001 (Act 44), Relating to Payment of Taxes by Electronic Funds Transfer
2001-06 May 4, 2001 Act 45, Session Laws of Hawaii 2001 (Act 45), Relating to Taxpayer Communication Confidentiality Privileges
2001-07 May 10, 2001 Act 64, Session Laws of Hawaii 2001 (Act 64), Relating to the Public Service Company Tax
2001-08 May 24, 2001 Act 119, Session Laws of Hawaii 2001 (Act 119), Relating to Taxation
2001-09 May 24, 2001 Act 125, Session Laws of Hawaii 2001 (Act 125), Relating to General Excise Tax on Nonprofit Organizations
2001-10 June 8, 2001 Act 143, Session Laws of Hawaii 2001 (Act 143), Relating to Energy Content of Fuels
2001-11 June 8, 2001 Act 164, Session Laws of Hawaii 2001 (Act 164), Relating to Aquaculture
2001-12 June 8, 2001 Act 210, Session Laws of Hawaii 2001 (Act 210), Relating to Taxation
2001-13 June 14, 2001 Act 199, Session Laws of Hawaii 2001 (Act 199), Relating to Taxation
2001-14 June 25, 2001 Act 221, Session Laws of Hawaii 2001 (Act 221), Relating to Taxation (REVISED)
2001-15 June 28, 2001 Act 270, Session Laws of Hawaii 2001 (Act 270), Relating to Tobacco
2001-16 June 29, 2001 Act 272, Session Laws of Hawaii 2001 (Act 272), Relating to Renewable Energy Resources
2001-17 July 5, 2001 Act 293, Session Laws of Hawaii 2001 (Act 293), Relating to Drought Mitigating Facilities
2001-18 July 16, 2001 Act 309, Session Laws of Hawaii 2001 (Act 293), Relating to Public Schools
2001-19 November 6, 2001 Act 8, Third Special Session Laws of Hawaii 2001 (Act 8), Relating to Filing Thresholds for Certain Taxes
2001-20 November 6, 2001 Act 10, Third Special Session Laws of Hawaii 2001 (Act 10), Relating to Income Tax Credits
2001-21 November 16, 2001 Act 9, Third Special Session Laws of Hawaii 2001 (Act 9), Relating to the Taxation of Transportation Service Providers
2001-22 January 10, 2002
(REVISED)
Adoption of IRS Optional Standard Mileage Rates for 2002

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


2000

Number Date Title / Description
2000-01
OUTDATED
January 6, 2000 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation SEE CURRENT ANNOUNCEMENTS
2000-02 January 6, 2000 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
2000-03 April 11, 2000 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms As of March 1, 2000
2000-04 April 18, 2000 Adoption of IRS Optional Standard Mileage Rates for 1999 and 2000
2000-05 May 11, 2000 Suggestions for Improving Tax Forms
2000-06 May 12, 2000 Act 33, Session Laws of Hawaii 2000 (Act 33), Relating to the General Fund Expenditure Ceiling Reporting Dates.
2000-07 May 15, 2000 Act 38, Session Laws of Hawaii 2000 (Act 38), Relating to a General Excise Tax and Transient Accommodations Tax Exemption for Foreign Diplomats and Consular Officials.
2000-08 May 16, 2000 Act 34, Session Laws of Hawaii 2000 (Act 34), Relating to Disclosure of Tax Information
2000-09 June 5, 2000 Act 85, Session Laws of Hawaii 2000 (Act 85), Relating to the Fuel Tax
2000-10 June 7, 2000 Act 118, Session Laws of Hawaii 2000 (Act 118), Relating to State Enterprise Zones
2000-11 June 14, 2000 Act 27, Session Laws of Hawaii 2000 (Act 27), Relating to Prepaid Telephone Calling Service
2000-12 June 30, 2000 Act 148, Session Laws of Hawaii 2000 (Act 148), Relating to Low-income Housing Tax Credit
2000-13 July 3, 2000 Act 160, Session Laws of Hawaii 2000 (Act 160), Relating to Wind Farms
2000-14 July 3, 2000 Act 271, Session Laws of Hawaii 2000 (Act 271), Application of the General Excise Tax and Use Tax to Sales by Printers
2000-15 July 3, 2000 Act 198, Session Laws of Hawaii 2000 (Act 198), Relating to the General Excise and Use Taxes and the Public Service Company Tax
2000-16 July 10, 2000 Act 262, SLH 2000, Relating to Contractors Reporting the General Excise Tax on a Cash Basis
2000-17 July 10, 2000 Act 199, SLH 2000, Relating to Taxation Appeals
2000-18 July 11, 2000 Act 174, SLH 2000, Relating to Hawaii Income Tax Conformity to the Internal Revenue Code of 1986, as Amended
2000-19 July 11, 2000 Act 249, SLH 2000, Relating to Taxation
2000-20 July 12, 2000 Act 195, SLH 2000, Relating to the Hotel and Construction Remodeling Tax Credit and Tax Exemptions for the Call Center Industry
2000-21 July 12, 2000 Act 297, SLH 2000, Relating to the New Economy
2000-22 July 14, 2000 Act 289, SLH 2000, Relating to Ethanol
2000-23 November 6, 2000 Relief for Taxpayers Affected by Rains and Flooding on Maui and Hawaii on November 1 and 2, 2000
2000-24
SUPERCEDED
December 5, 2000 Form G-37 General Excise Tax Exemption For Certified or Approved Housing Projects
SUPERCEDED BY ANNOUNCEMENT 2007-02
2000-25 December 7, 2000 Adoption of IRS Optional Standard Mileage Rates for 2001
2000-26 December 12, 2000 Adoption of Chapter 18-245, Hawaii Administrative Rules (HAR), Which Implements the Imposition of the Cigarette Tax Through the Use of Stamps Affixed to Individual Packs of Cigarettes

[ 2008 ] [ 2007 ] [ 2006 ] [ 2005 ] [ 2004 ] [ 2003 ] [ 2002 ] [ 2001 ] [ 2000 ]
[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


1999

Number Date Title / Description
99-01 January 25, 1999 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
99-02 February 19, 1999 Adoption of Sections 18-237-13(6)-01 to 18-237-13(6)-09, HAR, Relating to the Intermediary Services Rate
99-03 February 22, 1999 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms as of February 19, 1999
99-04 February 25, 1999 Adoption of Amendment to HAR Section 18-235-61-04, Relating to the Exemption from Withholding of Income Taxes on Wages of Qualifying Nonresident Employees
99-05 March 12, 1999 Relating to the Inclusion of Dividends, Interest, Royalties, and Gains Received from a Foreign Corporation in Business Income Subject to Apportionment
99-06
OUTDATED
March 17, 1999 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation SEE CURRENT ANNOUNCEMENTS
99-07 April 19, 1999 Extension of time for Taxpayers Serving in the Kosovo Conflict
99-08 May 4, 1999 Act 10, Session Laws of Hawaii 1999 (Act 10), Relating to the Cigarette Tax
99-09 May 4, 1999 Act 24, Session Laws of Hawaii 1999 (Act 24), Relating to Insurance Premium Taxes
99-10
OUTDATED
May 4, 1999 Suggestions for Improving Tax Forms
99-11 May 17, 1999 Hawaii Income Tax Conformity to the Internal Revenue Code of 1986 IRC), as Amended
99-12 June 4, 1999 Written Opinion No. 99-001, Regarding the Application of the GeneralExcise Tax Income-Splitting Provisions in Section 237-18(f), Hawaii Revised Statutes (HRS), and Withholding Requirements in Section 237-44(d), HRS, to Destination Management Companies
99-13 June 14, 1999 Increase in the Kauai County Fuel Tax Rate Effective July 1, 1999
99-14 June 23, 1999 Adoption of Amendment to HAR Section 18-235-61-03(b), Relating to the Exemption from the Withholding of Income Taxes on the Wages Received by a Qualifying Minister or Member of a Religious Order
99-15 July 7, 1999 Act 68, Session Laws of Hawaii 1999, Relating to the Collection of Fees
99-16 July 13, 1999 Act 165, Session Laws of Hawaii 1999, Relating to the General Excise Taxation of Related Entities
99-17 July 16, 1999 Act 70, Session Laws of Hawaii 1999, Relating to Taxation
99-18 July 16, 1999 Act 71, Session Laws of Hawaii 1999, Relating to Taxation
99-19 July 21, 1999 Act 173, Session Laws of Hawaii, 1999, Relating to the General Excise Tax
99-20 July 21, 1999 Act 223, Session Laws of Hawaii, 1999, Relating to Motor Vehicle Rental Industry
99-21 July 21, 1999 Act 253, Session Laws of Hawaii, 1999, Relating to the Income Taxation of Nonresidents
99-22 July 21, 1999 Act 270, Session Laws of Hawaii, 1999, Relating to Long-Term Care Tax Benefits
99-23 July 21, 1999 Act 295, Session Laws of Hawaii, 1999, Relating to the Conveyance Tax
99-24 July 21, 1999 Act 303, Session Laws of Hawaii, 1999, Relating to Taxation
99-25 July 23, 1999 The General Excise Tax Subcontract Deduction
99-26 August 6, 1999 Act 178, Session Laws of Hawaii 1999 (Act 178), Relating to Technology
99-27 August 12, 1999 Act 306, Session Laws of Hawaii 1999 (Act 306), Relating to the Qualified Improvement Tax Credit for Qualified Resort and General Facilities
99-28 October 22, 1999 Adoption of Amendment to HAR Sec. 18-235-61-04(b), Which Excludes Nonresident Employees of Contractors from Qualifying for an Income Tax Withholding Exemption

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[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


1998

Number Date Title / Description
98-01 January 12, 1998 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
98-02 January 22, 1998 Adoption of Amendments to Section 18-235-7-03(c), HAR, Relating to the Taxation of Pensions Under the Hawaii Income Tax Law
98-03 January 22, 1998 Adoption of Amendments to Section 18-235-98, HAR, Relating to Requirements for Extensions of Time for Filing Income Tax Returns
98-04
OUTDATED
January 23, 1998 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained; and Listing of Hawaii Administrative Rules Related to Taxation See Tax Announcments
98-05 February 26, 1998 Dividends Received Deduction
98-06 March 20, 1998 A Listing of New and Obsolete / Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms as of March 1, 1998
98-07 May 15, 1998 Change in Liquor Tax Rates Under Chapter 244D, Hawaii Revised Statutes
98-08
OUTDATED
May 15, 1998 Suggestions for Improving Tax Forms
98-09 June 3, 1998 Hawaii Income Tax Law Conformity to the Internal Revenue Code
98-10 June 16, 1998 Adoption of Amendments to Sections 18-237-13, 18-238-1, and 18-238-2, HAR, Relating to the Application of the General Excise Tax and Use Tax to the Sale of Tangible Personal Property by an Out-of-State Seller, including Drop Shipments
98-11 June 26, 1998 Increase in the Cigarette Tax Rates Under Chapter 245, HRS
98-12 June 20, 1998 Telecommunications Tax Reform
98-13 July 1, 1998 Application of Cigarette and Tobacco Taxes Under Chapter 245, HRS, to Sales and Gross Proceeds of Sales of Cigarettes and Tobacco Products to the United States
98-14 July 14, 1998 Application of Act 143, SLH 1998 (Act 143), Relating to the Licensing of Direct Sellers
98-15 July 29, 1998 Postponement of Effective Date of Imposition of Cigarette and Tobacco Taxes Under Chapter 245, HRS, on Sales and Gross Proceeds of Sales of Cigarettes and Tobacco Products to the United States
98-16 July 30, 1998 Application of Act 169, SLH 1998 (Act 169), Regarding the General Excise Tax Subcontract Deduction
98-17 August 14, 1998 Adoption of amendments to section 18-235-38-06, HAR, relating to the apportionment of income for multi-state radio and television broadcasters and publishers
98-18 August 25, 1998 Application of Act 125, SLH 1998 (Act 125), Relating to the Public Service Company (PSC) Tax (H.B. No. 2660, S.D. 1)
98-19 September 4, 1998 Adoption of amendments and renumbering of section 18-235-1, HAR, relating to definitions involving residency determinations and persons with disabilities.
98-20 September 4, 1998 Adoption of amendments to section 18-235-38-03, HAR, relating to the sales factor of the apportionment formula
98-21 September 15, 1998 Application of Act 156, SLH 1998 (Act 156), Relating to Taxation (S.B. No. 2259, S.D.1, H.D. 1, C.D. 1)
98-22 September 15, 1998 Application of the General Excise Tax to Sales to Eating or Drinking Retailers
98-23 October 2, 1998 Adoption of section 18-237-16.5-01 to 18-237-16.5.07, HAR, relating to the application of the general excise tax to written real property leases and the sublease deduction
98-24
SUPERCEDED
December 22, 1998 Revised Form G-37 General Excise Tax Exemption for Certified or Approved Housing Projects
SUPERCEDED BY ANNOUNCEMENT 2000-24

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[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


1997

Number Date Title / Description
97-01 February 19, 1997 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
97-02 February 25, 1997 Adoption of IRS Optional Standard Mileage Rates
97-03 February 25, 1997 A Listing of New Tax Forms, Instructions, and Schedules; Errors Foundn Hawaii Tax Forms As of February 26, 1997
97-04
OUTDATED
March 10, 1997 Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained and Listing of Hawaii Administrative Rules Pertinent to Taxation SEE CURRENT ANNOUNCEMENTS
97-05 June 24, 1997 Adoption of IRS Optional Standard Mileage Rates
97-06 July 1, 1997 Adoption of Hawaii Administrative Rules Relating to Cost Recovery Fees for Selected Goods and Services Provided by the Department of Taxation
97-07 August 22, 1997 Increase in the Cigarette Tax Rates Under Chapter 245, HRS
97-08 December 30, 1997 Penalties for Electronic Funds Transfer Payments That are Dishonored and For Failure to Remit by an EFT Method Approved by the Department of Taxation

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[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


1996

Date Title / Description
January 22, 1996 Adoption of HAR relating to the Administration of Taxes, Chapter 231, HRS and to Taxation of Banks and Other Financial Institutions, Chapter 241, HRS
February 28, 1996 Administrative Extension of Time for Taxpayers Serving in Bosnia in "Operation Joint Endeavor on or after March 15, 1996
March 22, 1996 List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
April 4, 1996 A Listing of News and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms As of April 4, 1996
April 19, 1996 Adoption of Hawaii Administrative Rules (HAR) Relating to the Allocation and Apportionment of Income of Construction Contractors Under the Uniform Division of Income for Tax Purposes Act
April 26, 1996 Increase in the Liquor Tax Rates
May 29, 1996 Letters Assessing Penalty for Underpayment of Estimated Income Tax
July 8, 1996 Decrease in Withholding Tax Rates
December 5, 1996 Income Tax Relief for Storm and Flooding Losses

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[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


1995

Date Title / Description
March 16, 1995 List of Candidates for Political Office who have Registered with the Campaign Spending Commission
March 31, 1995 A Listing of New Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of March 23, 1995
May 31, 1995
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
June 28, 1995 Increase in the Liquor Tax Rate
June 29, 1995 Increase in the Maui County Fuel Tax Rate & Schedule of Fuel Tax Rates
June 30, 1995 The Payment of Taxes by Electronic Funds Transfer (EFT)
November 22, 1995
OUTDATED
Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS

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[ 1999 ] [ 1998 ] [ 1997 ] [ 1996 ] [ 1995 ] [ 1994 ] [ 1993 ] [ 1992 ] [ 1991 ] [ 1990 ]


1994

Date Title / Description
January 10, 1994 Adoption of a Proposed New Section to the HAR, on the General Excise Tax Law, Chapter 237, HRS
January 26, 1994
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
March 7, 1994 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of March 1, 1994
April 14, 1994 Adoption of Certain Retroactive Provisions of the Internal Revenue Code and Amendments to Estimated Tax Provisions
April 29, 1994 Deduction for Seller-Paid Points
May 11, 1994
OUTDATED
Suggestions for Improving Tax Forms (Other than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
May 23, 1994 Increase in the Transient Accommodations Tax Rate
June 27, 1994 Adoption of New Sections and Amendments to the HAR, relating to the Administration of Taxes, Chapter 231, HRS, and the General Excise Tax Law, Chapter 237, HRS
July 25, 1994 Adoption of Proposed Amendments to Income Tax and Transient Accommodations Tax Rules
August 12, 1994 Adoption of New Sections to the HAR, relating to the Administration of Taxes, Chapter 231, HRS, and amendment to the General Excise Tax Law, Chapter 237, HRS
September 8, 1994 Adoption of Amendments and New Sections to the HAR, Relating to Income Tax, Chapter 235, HRS
December 14, 1994 Adoption of New Administration of Taxes Rules and Amendments and New Sections of Income Tax Rules
December 16, 1994 #13 Expiration of the Iniki Exemption from the Transient Accommodations Tax Pursuant to Section 237d-3.5, HRS
December 16, 1994 #14 List of Nursing Facilities for the Medical Services Excise Tax Credit

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1993

Date Title / Description
January 4, 1993
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
January 4, 1993 Adoption of a Proposed Amendment to section 18-237-13-06.16(f), HAR, on the General Excise Tax Law, Chapter 237, HRS
February 16, 1993 List of Candidates for Political Office Who Have Registered with the Campaign Spending Commission
February 24, 1993 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of February 24, 1993
April 20, 1993
OUTDATED
Suggestions for Improving Tax Forms (Other than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
May 14, 1993 Assignment of the General Excise and Use Tax to the Taxation Districts No Longer a Requirement
May 21, 1993 Use Tax Reports by Motor Vehicle Dealers
June 23, 1993 Enactment of New Cigarette Tax Under Chapter 245, HRS
June 23, 1993 #09 Imposition of the Environmental Response Tax and Increase in the Maui County Fuel Tax Rate
June 23, 1993 #10 Adoption of Proposed Amendments to Sections 18-235-71 through 18-235-113, except Section 18-235-97, HAR and the Adoption of a New Section 18-235-94, HAR on the Net Income Tax Law, Chapter 235, HRS
October 29, 1993
OUTDATED
Tax Compromise Coordinator Appointment

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1992

Date Title / Description
January 3, 1992
OUTDATED
Update of Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
January 24, 1992 Adoption of Chapter 18-251, HAR, on the Rental Motor Vehicle and Tour Vehicle Surcharge Tax Law, Chapter 251, HRS
February 20, 1992 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of February 19, 1992
June 2, 1992
OUTDATED
Suggestions for Improving Tax Forms (Other than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
September 17, 1992 Waiver of Copying Fee for Tax Returns of Persons Impacted by Hurricane Iniki
September 17, 1992 #06 Tax Relief for Natural Disaster Losses, Chapter 234
September 17, 1992 #07 Income Tax Relief For Disaster Loses
September 17, 1992 #08 Information for Taxpayers Affected by Hurricane Iniki
October 30, 1992 Certain Taxpayers with Tax Liabilities Exceeding $100,000
December 18, 1992 Imposition of Penalty for Underpayment of Estimated Taxes
December 22, 1992 Adoption of Proposed Amendments to Chapter 18-251, HAR, on the Rental Motor Vehicle Surcharge Tax Law, Chapter 251, HRS

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1991

Date Title / Description
January 15, 1991 Adoption of Proposed Amendments to Section 18-237-13, HAR, on the General Excise Tax Law, Chapter 237, HRS, Relating to Building Contractors and Subcontractors
March 11, 1991 List of Candidates for Political Office Who Have Registered with the Campaign Spending Commission
March 18, 1991 A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules; Errors found on Hawaii Tax Forms as of February 28, 1991
April 2, 1991 Adoption of Section 18-237-34, HAR, on the General Excise Tax Law, Chapter 237, HRS, and Section 18-238-5, HAR, on the Use Tax Law, Chapter 238, HRS
April 12, 1991
OUTDATED
Suggestions for Improving Tax Forms (Other Than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
Income Tax Relief for Disaster Losses
Booklet A, Employer's Tax Guide (Rev 1990) with Hawaii Income Tax Withholding Rates Effective January 1, 1991
October 30, 1991
OUTDATED
Tax Information Releases in Effect and Obsolete by Title and Legal Source Explained SEE CURRENT ANNOUNCEMENTS
November 1, 1991 Taxation of Insurance Companies under the General Excise and Transient Accommodations Tax Laws
December 20, 1991 Adoption of a Proposed Amendment to Section 18-237-13-06.16(f), HAR, on the General Excise Tax Law, Chapter 237, HRS
December 24, 1991 Income Tax Relief for Disaster Losses - Kauai County

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1990

Date Title / Description
February 5, 1990 Corrected 1989 Tax Rate Schedules
February 23, 1990 Treatment of Employee Business Expense Reimbursements for 1989 and Errors found on Hawaii Tax Forms as of February 20, 1990
April 25, 1990
OUTDATED
Suggestions for Improving Tax Forms (Other Than Withholding and General Excise / Use and Transient Accommodations Tax Forms)
October 26, 1990 Implementation of New Computer System to Process General Excise, Use, Employer's Withholding, and Transient Accommodations Tax Returns
November 2, 1990 Administrative Relief for Taxpayers involved with the Middle East Situation

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