Hawaii Tax News
Volume 1, Number 3

State of Hawaii ! Department of Taxation

Criminal Tax Trial
Ends in Guilty VerdictOn August 7, 1997, a Maui jury returned a
verdict of guilty for tax evasion on publisher
Barbara Price. Extensive press coverage wasdone by the Honolulu Advertiser, the Honolulu StarBulletin, and the Maui News.
This was the State of Hawaii’s first criminal tax trial.
Ms. Barbara Price was the publisher of the magazine “TheMenu Magazine.” The magazine was initially publishedon Kauai in 1988. In 1992, Ms. Price moved to Maui. For
the period 1992 through 1995, no general excise tax
returns were filed although the magazine grossed
approximately $550,000 during this period.
An indictment was returned for Ms. Price’s tax
evasion scheme in September 1996. A change in the newcriminal tax laws precluded the government from charging
Ms. Price for her failure to file and tax evasion scheme forthe periods prior to July 1995.
Throughout the trial, Ms. Price asserted her First
Amendment defense and presented her “good faith” belief
that the tax laws did not apply to her. The government
presented its case with the introduction of 360 documents
as evidence. Five prosecution witnesses also were called
to testify. Criminal Tax Investigator Stephen Hironaka
was the last summary witness and testified on how theinvestigation started and on the evidence collected. He wason the witness stand for about 2 hours which included across examination by the defense.
The defense called character witnesses who testified
Ms. Price sincerely believed she did not have to file herState general excise tax returns. Some of the witnesses
were from California and Colorado and each witness
admitted they are current with their tax filings.
The jury received their instructions at 11:30 a.m. andbegan their deliberations. At about 2:30 p.m., they
returned with their verdict of guilty. Ms. Price will besentenced by Judge John McConnell on October 8, 1997.
The violation of tax evasion is a Class C felony punishable
by a fine of up to $100,000, or imprisonment of up to 5
years, or both. 3

Fall 1997

Taxpayer Advocate

T

he Department of Taxation will institute a pilot
program called the “Taxpayer Advocacy
Program.” Under this program, the Taxpayer
Advocacy Office will assist and advise taxpayers andpractitioners who have been unsuccessful in resolving theirinquiries through normal or routine channels. Assistancewill be provided taking into consideration each taxpayer’s
situation.
An important goal of this program is to ensure thetaxpayer’s rights while providing the taxpayer withprompt, courteous, and impartial treatment. Serving as the
taxpayer advocate, this office will provide the taxpayer
with one-stop service in a timely and complete manner tominimize the need for further contact by the taxpayer on
the same issue.
Janet Fujii has been appointed as the Taxpayer
Advocate. She will work under the direct supervision of
the Director, and will report on any egregious situation orsystemic problem.
You may contact her at(808) 587-1791 or (808) 587-1540. 3

IN THIS ISSUE
Criminal Tax Trial
Ends in Guilty Verdict . . . . . . . . . . . . . . . 1
Taxpayer Advocate . . . . . . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . 2
WSATA Conference . . . . . . . . . . . . . . . . . 2
December Workshop . . . . . . . . . . . . . . . . . 2
Power of Attorney . . . . . . . . . . . . . . . . . . . 2
Installment Plans . . . . . . . . . . . . . . . . . . . . 3
Offers in Compromise . . . . . . . . . . . . . . . . 3
Criminal Investigations . . . . . . . . . . . . . . . . 3
Fourth Quarter State Tax Collections . . . . . 4
Internal Manuals Now Available . . . . . . . . . 5
Summer Workshop Report . . . . . . . . . . . . 5
Practitioners’ Forum . . . . . . . . . . . . . . . . . 5
Questions from Readers . . . . . . . . . . . . . . 6
Recently Issued Tax Publications . . . . . . . 6
Pending Tax Publications . . . . . . . . . . . . . 7

Page 2

Hawaii Tax NewsThe Direct Line F
By Director Ray K. KamikawaAs explained in this issue of the Hawaii Tax
News, a Taxpayer Advocate position has
been established on a test basis. Thisinitiative is in response to suggestions received at ourPractitioners’ Forum in June and is patterned after theInternal Revenue Service’s Problem Resolution Office.
In the coming months, we will evaluate how effectively
this position is utilized. Having taken an employee off aline function to serve in this capacity, we must ensurethat the Advocate contributes significantly to ouroperations.
We are putting together our legislative package fornext year’s Session. If you have suggestions forlegislation, please submit them to us very soon. Many ofyou have assisted us in crafting and reviewing ourlegislative measures and I thank you for that. Some ofyou have expressed interest in testifying in support of ourlegislative initiatives--we will discuss how you can help
in our December workshop.
Also in this issue, we explain the procedures forinspecting our internal manuals. This was a long timecoming. Although no one requested the disclosure ofthese items, perhaps you were not aware of these in thefirst place to even know to ask. 3

WSATA ConferenceT

he Department of Taxation hosted the 46th
Annual Conference of the Western States
Association of Tax Administrators (WSATA)
on September 14 through September 17 at the Hawaiian
Regent Hotel. Approximately 200 tax administrators,
practitioners from 14 western states, and businesses fromacross the nation attended the conference to keep abreastof the latest developments in taxation. 3

December WorkshopA

tax workshop on changes to the 1997 Statetax forms will be offered by the Department
sometime in December. Major revisions to
the individual income tax forms will be made due to Act
281, Session Laws of Hawaii 1997, which changed themanner in which a nonresident or part-year resident
calculates their Hawaii income tax liability. Also, theFall 1997

corporation income tax return will be modified to a onepage corporation income tax return with a copy of thefederal return attached. CPE credit for CPAs attending theworkshop will be available.
To have a registration form sent to you when they
become available, call your nearest district tax office, orcall the Department’s Forms Request Line on Oahu at
587-7572, or toll-free from the neighbor islands andmainland U.S. at 1-800-222-7572, and leave a message on
the Forms By Mail voice mail system. 3

Power of AttorneyIn the course of performing their assigned
functions, Department of Taxation personnel
often encounter the situation of dealing with ataxpayer’s representative rather than directly with the
taxpayer. In these instances, departmental personnel are
primarily concerned with ensuring that the taxpayer’s
rights to privacy are not violated by the inadvertent
disclosure of any confidential information to an
unauthorized individual. Therefore, the Department
requires that taxpayers or their designated representatives
submit a properly completed Form N-848, Power ofAttorney and Declaration of Representative, before
departmental personnel may disseminate or disclose
information about a taxpayer.
There are numerous types of situations which require
the submission of the power of attorney forms. Thesesituations may range from simple requests for copies oftax returns to more complex situations such as resolving a
taxpayer’s tax delinquencies or discussing audit
adjustments and assessments. The filing of Form N-848
is required whether the designated representative is an(See Power of Attorney, Page 3)

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editors:
Address:

Telephone:
Fax:
Website:Forms by Fax:
Consumer Dial:

Ray K. Kamikawa
Lynne Kuroda & Cathleen Tokishi
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5094
808-587-1577
808-587-1488
http://www.hawaii.gov/tax/tax.html
808-587-7572 or 1-800-222-7572
808-587-1234 (message 7700)

Fall 1997

Hawaii Tax NewsPower of Attorney(From Page 2)

immediate family member, close friend, employee, or hired
professional, such as a CPA or an attorney.
The Department will accept a faxed or mailed copy ofa completed Form N-848. In addition, the substitution offederal Form 2848, Power of Attorney and Declaration ofRepresentative, is also acceptable provided the Hawaii tax
types and tax years are specifically noted. Write “Hawaii
Department of Taxation” or “State of Hawaii” at the topof federal Form 2848. 3

Installment PlansT

he Department will negotiate installment
payment plans with taxpayers who are unable
to pay their tax in full. The following
procedures have been implemented by the Collection
Branch with respect to installment plans:! Before entering into an installment plan, the taxpayer
must:- File all outstanding tax returns- Complete Form CM-2, Statement of Financial
Condition (or federal Form 433) if the account isover $10,000! While on a payment plan, the taxpayer must file all tax
returns and pay all taxes on a timely basis! Interest will continue to accrue on the outstanding tax
liability until it is paid in full
! Any refunds due will be credited to the outstanding
liability- Crediting of the refunds does not take the place ofthe monthly installment payment! Taxpayers are allowed up to 6 months to pay theoutstanding tax liability without a tax lien being filed! If a balloon payment is required on the sixth monthinstallment, the sixth month installment cannot be
more than 25% of the original tax liability! Extension of the 6 months will be allowed without atax lien being filed for taxpayers who provide
evidence of hardship (disability, illness, personalcrisis, etc.)! Any other agreement in excess of 6 months must havea tax lien filed at the beginning of the agreement.
Exceptions are as follows:- Sale of assets would generate proceeds to pay off
the total delinquency (if the sale is subject to an
executed contract without contingencies, escrowhas been opened, closing is set within 45 days,

Page 3and a claim is filed with, or levies made, on
escrow);- Loan proceeds will be available within 30 days
(but only upon evidence that a loan application
has been submitted to a financial institution);- Collateral being offered has sufficient equity tocover the delinquency; or- There is doubt as to the liability for all, or asignificant portion, of the delinquency! All payment agreements in excess of $200,000 must
be approved by the Director of Taxation! In the case of default on a plan, the Department may
revoke the plan and begin intense collection efforts
without further notification. 3

Offers in CompromiseOffers in compromise may be granted only ifthere is doubt as to collectibility, doubt as toliability, or both. The following procedures
have been implemented by the Collection Branch withrespect to offers in compromise:! The taxpayer must submit the following forms to thecollector handling the account:- Form CM-1, Offer in Compromise- Form CM-2, Statement of Financial Condition (orfederal Form 433)
! A taxpayer that has an installment agreement prior to
submitting the offer must continue making payments
while the offer is being considered! The collector will verify all financial information andmay request for additional information or copies of
documents listed on the forms! If the collector recommends acceptance of thecompromise,
Form
CM-5B,
Acceptance
Recommendation of the Compromise, is prepared! Form CM-5B is signed by the authorized personnel
and forwarded with the Director’s recommendation to
the Governor for his approval and signature! The offer in compromise is considered accepted when
the taxpayer, or the taxpayer’s duly authorized agent,receives notice of the acceptance in writing. 3

Criminal InvestigationsAs part of the reorganization of the
Department, a criminal section was created
to enforce the tax laws specified in the
Hawaii Revised Statutes. In conjunction with the(See Criminal Investigations, Page 4)

Page 4

Hawaii Tax News

Criminal Investigations(From Page 3)

formation of the criminal section, the legislature passed
new criminal statutes and substantially increased thepenalties, as well as extending the statute of limitations
from 2 years to 7 years.
In June of 1995, the Director hired Stephen Hironaka
who retired from the Internal Revenue Service as acriminal investigator. The office of the Attorney General
graciously accepted the flow of new tax cases for criminal
prosecution with the assignment of Deputy Attorney
General Larry Goya.
On August 7, 1997, a jury returned a verdict of guilty
against Barbara Price for tax evasion. Mr. Marc Mendoza,
who was also indicted, pled guilty on August 1, 1997, to acharge of contempt of court, a petty misdemeanor. Mr.
Mendoza was given a prison sentence of 30 days. Mr.
Mendoza spent approximately 4 months in prison awaiting
his bail and his time spent was counted towards his 30
days sentence. Mr. Mendoza was ordered to leave theislands pursuant to his previous conviction for a firearms
violation. For details on the trial, see Criminal Tax Trialon page 1.
Since Stephen Hironaka’s arrival, the following cases
have also been concluded against individuals andcompanies who have pled guilty or nolo contendre to thetax complaints:
Oahu:! Snorkel Bob’s was the first criminal conviction for theState of Hawaii which resulted in seven related
corporations pleading guilty to not filing their annual
general excise tax returns. The total tax, penalties andinterest totaled $950,000.
! Two attorneys (Stephen Yamada and Bruss Keppler),a return preparation corporation and its president(Janell Israel), a medical physician’s corporation(Nicanor Joaquin M.D., Inc.) have pled guilty or nolocontendre to failing to file their annual general excise
tax returns. A welfare recipient (Venus Pagharion)
who filed multiple claims for refunds was charged fortheft and pled guilty, resulting in the State’s first
felony conviction relating to a tax offense.
Maui:! A real estate company (ERA Maui Real Estate, Inc.),
and a return preparation corporation (The Business
Doctor, Inc.) pled nolo contendre to the charge offailing to file their annual general excise tax returns.
Hawaii:! An attorney (Douglas Halsted), and a Certified Public
Accountant (William Abell) have pled guilty or nolo

Fall 1997

contendre for their failure to file their annual general
excise tax returns.
Molokai:! A medical physician (Mark Schmalz) at the Molokai
General Hospital pled nolo contendre to failing to file
his annual general excise tax return.
The total taxes, penalties and interest for thoseconvicted totaled over $1.9 million.
In addition to the convictions mentioned above, theDepartment is scheduled to go to trial on the following
cases:Oahu:! Kathea Suzuki Latham who has been indicted fortheft, a Class B felony punishable by up to 10 years
and/or a fine of $10,000 for her failure to file and pay
over the withholding taxes of employees in her
corporation, Pacific Productions, Inc. Trial isscheduled for November 4, 1997.
! Sieghard Kramer and his company, Kramer andAssociates, was also indicted for theft and failing tofile the corporation’s general excise tax return. Trialis scheduled for November 17, 1997.
Hawaii:! Mr. Hamlet Bennett and his wife, Beverly, have failed
to file his annual general excise tax returns. They
have requested for a jury trial. Trial is scheduled for
October 7, 1997.
Additional individuals and companies are being
investigated; however, their names and schemes are
confidential until formal charges are filed.
Deterrence is impossible to measure with dollars andcents. However, the addition of the criminal section has
definitely made an impact on compliance. 3

Fourth Quarter StateTax Collections

S

tate tax collections for the fourth quarter offiscal year 1997 totaled $814.9 million, a 0.5%
increase over the $810.8 million collected in
the fourth quarter of last fiscal year. The cumulative totalof $3,271.6 million for fiscal year 1997 represents a 0.3%
increase over the cumulative total of $3,262.6 million fromlast fiscal year.
First quarter collections of $872.1 million rose 4.8%
over the previous year. Second quarter collections of$781.3 million increased a slight 0.4% over the previous
year. Third quarter collections of $803.3 million decreased
4.4% from the previous year. These collections, together
withthefourthquartercollections(See Tax Collections, Page 5)

Fall 1997

Hawaii Tax News

Tax Collections(From Page 4)

result in an average quarterly collection of $817.9 million
for fiscal year 1997.
Monthly collections totaled $260.5 million, $261.8
million, and $292.6 million, respectively for April to June
1997, averaging $271.6 million per month.
While fourth quarter general excise tax, corporation
net income tax, and transient accommodations tax
collections rose 2.6%, 14.1%, and 12.1%, respectively
over the previous year; fourth quarter individual income
tax and all other tax collections dropped 2.0% and 4.7%,
respectively over the previous year.
A total of $676.2 million was deposited into the state
general fund for the fourth quarter, 1.3% more than theamount deposited in the fourth quarter of last fiscal year.
A total of $2,771.9 million was deposited into the state
general fund for fiscal year 1997, a 0.5% increase over theamount deposited in the last fiscal year. 3

Internal Manuals
Now Available

The Department is now offering for public
inspection internal manuals that we feel would
assist the general public in gaining a better
understanding of the Department’s polices and procedures.
As noted in the Summer 1997 newsletter, requests fora copy of an internal Department manual will be handled
by the affected Division, Branch, or Staff Office and canbe made either by phone, through the mail, or in person.
There will be a charge for each manual, and payment must
be made by the requester prior to the manual being
released.
The following is a list of those internal Department
manuals that the general public can now obtain a copy of,including the manual’s purchase price and the Division,
Branch, or Staff Office to contact:
1. Collection Procedures Manual, $28.00 - Compliance
Division
2. Field Auditor’s Manual, $25.75 - Compliance
Division
3. Forms Reproduction Policy, $0.50 - Taxpayer
Services Branch
4. Hawaii Tax Information Manual, The Tax Answer
Book, $62.00 - Taxpayer Services Branch
5. Penalties and Interest Manual, $39.75 - Rules Office

Page 5The mailing addresses, phone numbers, and locationsof the Division, Branch, or Staff Office are as follows:
Compliance Division
State of Hawaii - Department of Taxation
P. O. Box 259
Honolulu, HI 96809-0259
Phone No.: (808) 587-1611
Location: 830 Punchbowl St., Honolulu, HI
Taxpayer Services BranchState of Hawaii - Department of Taxation
P. O. Box 259
Honolulu, HI 96809-0259
Phone No.: (808) 587-4242
Location: 830 Punchbowl St., Honolulu, HI
Rules OfficeState of Hawaii - Department of Taxation
P. O. Box 259
Honolulu, HI 96809-0259
Phone No.: (808) 587-1530
Location: 830 Punchbowl St., Honolulu, HI
3

SummerWorkshop ReportClose to 150 people attended the Department’s
Summer Workshop which was held on
Wednesday, July 30, 1997, at the McCoy
Pavilion. The seminar covered such topics as Highlightsof the “Church Activities” Seminar, Legislative Highlights,
Proposed Amendments to Pension Rules, and Draft ofRules for Intermediary Services and Reimbursements.
Director Ray Kamikawa was the main speaker on all the
topics and was assisted by Grant Tanimoto, Jayna
Uyehara, and Fay Morinaga-Pang of the Rules Office.
This was the first Department seminar that the public paida fee for attending. Most agreed that the $20 charge wasa bargain for 4 hours of CPE credit. 3

Practitioners’ ForumThe second State practitioners’ forum was held
jointly with the Internal Revenue Service on
September 10 in the Princess Ruth Keelikolani
Building.
Topicswhich
werediscussed(See Practitioners’ Forum, Page 6)

Page 6

Hawaii Tax News

Practitioners’ Forum(From Page 5)

included revisions to the 1997 tax forms, recently issued
tax information releases, and the WSATA conference.
Call or write about topics which you would likeaddressed at a future practitioners’ forum to the Taxpayer
Services Branch, Technical Section.
If you are interested in participating in these meetings,
send your name, address, telephone number, and fax
number to the Taxpayer Services Branch, Technical
Section, Department of Taxation, 830 Punchbowl Street,
Room 220, Honolulu, Hawaii 96813. Participants will be
notified of the meeting details by the Taxpayer Services
Branch, Technical Section. 3

Questions from
ReadersH

ere are the answers to questions from ourreaders regarding the application of thegeneral excise tax to discount coupons andgift certificates.
Question: A person used an Entertainment book coupon
at a restaurant which offered two meals for the price of
one meal. The person was charged for the price of one
meal plus a tax of 4% on the actual value (the price of
two meals). Is this the correct application of the general
excise tax?
Answer: The restaurant is responsible for paying thegeneral excise tax on the gross income they receive fromfurnishing meals, including the amount of the tax passed
on to the customer. There is no provision in the General
Excise Tax Law which regulates the amount of the tax
passed on to the customer. However, because the amountvisibly passed on is represented as general excise tax, therestaurant cannot pass on an amount which exceeds theactual general excise tax due on the gross income from thattransaction. To do so would be a misrepresentation of thefacts and a violation of consumer protection laws
administered by the Department of Commerce andConsumer Affairs’ Office of Consumer Protection.
Question: A person bought something at a retail store
using a gift certificate. The purchase price and tax wererung up before the certificate was subtracted. But at afast food restaurant, the discount coupon was subtracted
from the price first, before adding the tax. What is thecorrect application of the general excise tax?
Answer: First, there is a difference between gift

Fall 1997

certificates and discount coupons. It also is up tobusinesses as to whether they pass on the general excise
tax, which is not a sales tax, but a tax on businesses.
Given that, businesses offering gift certificates can pass on
the general excise tax only once. It would be inappropriate
to pass it on both at the time of purchase and the time ofredemption.
Regarding coupons, subtracting the value of the
coupon before or after tax is added depends on whether theseller will be reimbursed by a third party. If there is areimbursement, the seller will have to pay the general
excise tax on the full sales price before the coupon is
deducted. For example, a person has a 50-cent coupon fora $5 item. The seller will receive $4.50 from the customer
and 50 cents from the manufacturer for a total of $5 on
which the 4% general excise tax must be paid. However,if the seller itself issues the coupon, then it is, in effect,giving customers a cash discount. So, if the customer has
a 50-cent store coupon for a $5 item, the store will receive
only $4.50 in actual payment and will be taxed on thatamount only. 3

Recently Issued Tax
Publications

T

he following is a list of the Department of
Taxation’s recently issued publications.
Copies of these publications may be obtained
from any district tax office, by calling the Forms Request
Line on Oahu, or via the Internet. Addresses andtelephone numbers are provided on the last page of thisnewsletter.
TIR No. 97-2 (Revised) - Re-issued to clarify theoriginal TIR No. 97-2. Clarifies that if any corporation in
the unitary group has sufficient nexus with Hawaii, thecombined income tax return must include the income andapportionment factors of all corporations of the unitarygroup.
TIR No. 97-3 - Provides information on the expansionof the “timely mailing treated as timely filing/paying rule”
to documents and payments delivered by a designatedprivate delivery service.
TIR No. 97-4 - Provides guidance regarding theapplication of the business entity classification rules underthe “check-the-box” regulations to the Hawaii income tax
and other taxes.
Announcement No. 97-5 - Adopts the Internal
Revenue Service optional standard mileage rates.
(See Recent Publications, Page 7)

Fall 1997

Hawaii Tax News

Recent Publications(From Page 6)

Announcement No. 97-6 - Announces the adoption of
Hawaii Administrative Rules, relating to cost recovery fees
for selected goods and services provided by the
Department of Taxation.
Announcement No. 97-7 - Informs taxpayers of theincrease in the cigarette tax rates. 3

Pending
Tax Publications

T

he following is a list of tax publications inprogress, and the name and telephone numberof the staff member assigned to the
publication. We will coordinate with the Director’s
Advisory Group in opening new rules and TIR projects.
Hawaii Administrative Rules - Relating to penalty
and interest imposition and waiver standards. (Jayna
Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to tax
clearances. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to bulk
sales. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to cost
recovery. Authorizing the imposition of additional fees
such as installment agreements.
(Jayna Uyehara,
587-1553)
Hawaii Administrative Rules - Relating to theenterprise zones. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Relating tointermediary services. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Relating to thereimbursement exemption. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Amending the 90%
payment requirement for state extensions to conform withthe federal rule. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Amending the rules
relating to the subcontract deduction. (Grant Tanimoto,587-1569)
Hawaii Administrative Rules - Clarifying theapplication of the delivery rule for purposes of the general
excise tax. (Fay Morinaga-Pang, 587-1564)
Hawaii Administrative Rules - Clarifying thedefinitions of “residence” and “disability” in section 18235-1, HAR. (Guy Matsunaga, 587-1794)
Hawaii Administrative Rules - Clarifying the use ofa resale certificate in section 18-237-13(b)(4), HAR. (Guy

Page 7

Matsunaga, 587-1794)
Hawaii Administrative Rules - Clarifying theapplication of the general excise tax to prepaid telephone
calling cards. (Jayna Uyehara, 587-1553, Fay MorinagaPang, 587-1564)
Hawaii Administrative Rules - Clarifying theapplication of section 237-18(f), HRS, relating to tourism
related services furnished to tour agents, tour packagers, or
destination management companies. (Guy Matsunaga,
587-1794)
Hawaii Administrative Rules - Amendment of rules
relating to the application of the general excise tax tocondiments. (Guy Matsunaga, 587-1794)
Hawaii Administrative Rules - Clarifying the tax on
written real property leases and the sublease deduction.
(Marshall Dimond, 587-1533)
Hawaii Administrative Rules - Adoption of MTC
regulation regarding the inclusion of net gains from thesale of certain intangibles in the sales factor of theapportionment formula. (Jim Watts, 587-1786)
TIR - Clarifying section 1 of S.B. No. 1951, relating
to the motion picture income tax credit. (Grant Tanimoto,587-1569)
TIR - Application of the general excise and use tax tocompanies leasing personal property. (Johnson Lau, 5871562)
TIR - Nontaxability of earnings on IRA rollover froma pension plan. (Fay Morinaga-Pang, 587-1564)
TIR - Application of the general excise tax to satellite
broadcasters. (Jayna Uyehara, 587-1553)
TIR - Application of the general excise tax to Internet
service providers. (Jayna Uyehara, 587-1553)
TIR - Application of the general excise tax exemption
for property shipped out-of-State. (Marshall Dimond,587-1533)
TIR - Application of chapter 241, HRS, to mortgage
brokers. (Marshall Dimond, 587-1533)
TIR - Application of the general excise tax to gift
certificates. (Guy Matsunaga, 587-1794)
TIR - Application of the general excise tax toemployee leasing companies. (Johnson Lau, 587-1562)
TIR - Application of the general excise tax toservices; clarification of the place of performance test.
(Johnson Lau, 587-1562)
TIR - Application of the state tax exemption forbusiness development corporations. (Johnson Lau,587-1562)
TIR - Revision of TIR No. 88-2, relating to thegeneral excise tax exemption for certain computer services.
(Marshall Dimond, 587-1533)
3

Fall 1997

Hawaii Tax News

Forms and Information may be obtained from any district tax
office, Mondays through Fridays, except State holidays, from
7:45 A.M. to 4:30 P.M.
WEB INFORMATION & FORMS
http://www.hawaii.gov/tax/tax.html
OAHU DISTRICT OFFICE
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
TELEPHONE:For Tax Information
808-587-6515 (January - April 20)
808-587-4242
1-800-222-3229 (Toll-Free From Neighbor
Islands and Mainland U.S.)
To Request Tax Forms:
808-587-7572
1-800-222-7572 (Toll-Free From Neighbor
Islands and Mainland U.S.)
FAX: 808-587-1488
MAUI DISTRICT OFFICE
State Office Building
54 S. High Street
Wailuku, HI 96793-2198
TELEPHONE: 808-984-8500
FAX: 808-984-8522
HAWAII DISTRICT OFFICE
State Office Building
75 Aupuni Street, #101
Hilo, HI 96720-4245
TELEPHONE: 808-974-6321
FAX: 808-974-6300
KAUAI DISTRICT OFFICE
State Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889

Taxpayer Services BranchState of Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259

DISTRICT TAX OFFICES

Page 9