Tax Facts
Tax Facts are publications of the Department of Taxation on tax subjects of current interest and are not intended to be a complete statement of the law. Subsequent developments in the law (legislation, rules, cases, etc.) should be consulted.
Administration of Taxes
Tax Facts on Administration of Taxes by Date
| Date |
Number |
Title / Description |
| Revised July, 2007 |
TF 2000-1 (PDF) |
Tax Clearance Requirements and Other Related Tax Information For State & County Contracts |
| May, 2001 |
TF 2001-1 (PDF) |
Hawaii Tax Appeals |
| December, 1999 |
TF 1999-4 (PDF) |
Parent Teacher Organizations and Other School Related Organizations |
| December, 1997 |
TF 1997-3 (PDF) |
Starting a Business - Licenses and Taxes |
| July, 1996 |
TF 1996-3 |
Tax Clearances Now Needed by Businesses Entering into State and County Contracts - superceded by TF 2000-1 |
Income Tax
Tax Facts on Income Tax by Date
| Date |
Number |
Title / Description |
| October, 2010 |
TF 2010-01 (PDF) |
Understanding HARPTA |
| December, 1999 |
TF 1999-4 (PDF) |
Parent Teacher Organizations and Other School Related Organizations |
| Revised September, 1999 |
TF 1999-2 (PDF) |
Business Tax Incentives |
| November, 1998 |
TF 1998-3 (PDF) |
Tax Issue for Hawaii Nonprofit Organizations |
| December, 1997 |
TF 1997-4 (PDF) |
Revised Form N-15: Non Resident and Part-Year Resident Return |
| March, 1997 |
TF 1997-2 (PDF) |
Income Tax Issues for Nonresident Members of the U.S. Armed Forces (pdf) |
| December, 1995 |
TF 1995-2 |
The New One-Page Return: Form N-11 |
General Excise/Use Tax
Tax Facts on General Excise/Use Tax by Date
| Date |
Number |
Title / Description |
| Revised July, 2007 |
TF 1999-3 (PDF) |
Contractors and the General Excise and Use Taxes |
| May, 2001 |
TF 2001-2 (PDF) |
Taxation of Agricultural and Aquacultural Producers in Hawaii |
| December, 2000 |
TF 2000-2 (PDF) |
Offers in Compromise |
| Revised July, 2000 |
TF 1996-1 (PDF) |
General Excise vs. Sales Tax |
| December, 1999 |
TF 1999-4 (PDF) |
Parent Teacher Organizations and Other School Related Organizations |
| Revised September, 1999 |
TF 1999-2 (PDF) |
Business Tax Incentives |
| November, 1998 |
TF 1998-3 (PDF) |
Tax Issue for Hawaii Nonprofit Organizations |
| April, 1998 |
TF 1998-1 |
General Excise Tax on Medical and Dental Charges |
| February, 1997 |
TF 1997-1 |
Contractors and the General Excise and Use Taxes - superceded by TF 1999-3 (PDF) |
| September, 1995 |
TF 1995-1 |
All About the Hawaii Use Tax |
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Miscellaneous Taxes
Tax Facts on Miscellaneous Taxes by Date
| Date |
Number |
Title / Description |
| July, 1999 |
TF 1999-1 (PDF) |
Hawaii's Fuel Tax |
| September, 1998 |
TF 1998-2 (PDF) |
Taxation of Motor Carriers - Public Service Company Tax Law |
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Transient Accommodations Tax
Tax Facts on Transient Accommodations Tax by Date
| Date |
Number |
Title / Description |
| September, 1998 |
TF 1998-4 (PDF) |
Transient Accommodations Tax on Time Share Occupancy |
| June, 1996 |
TF 1996-2 |
Transient Accommodations Tax |
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For consistency, files provided in pdf format.
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