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Tax Announcements Archive - 1990-1999
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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| 99-06 OUTDATED |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| 99-10 OUTDATED |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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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 SUPERSEDED |
December 22, 1998 | Revised Form G-37 General Excise Tax Exemption for Certified or Approved Housing Projects SUPERSEDED BY ANNOUNCEMENT 2000-24 |
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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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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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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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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 | Expiration of the Iniki Exemption from the Transient Accommodations Tax Pursuant to Section 237d-3.5, HRS |
| December 16, 1994 | 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 | Imposition of the Environmental Response Tax and Increase in the Maui County Fuel Tax Rate |
| June 23, 1993 | 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 | Tax Relief for Natural Disaster Losses, Chapter 234 |
| September 17, 1992 | Income Tax Relief For Disaster Loses |
| September 17, 1992 | 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) |
| April 30, 1991 | Income Tax Relief for Disaster Losses |
| May 24, 1991 | 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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