Hawaii Tax News
Volume 1, Number 1

State of Hawaii ! Department of Taxation

The Direct Line F
By Director Ray K. Kamikawa

I

am pleased to welcome you to this first edition of
our newsletter for practitioners and interested
members of our taxpaying community.
The newsletter will be published quarterly and willcontain guidance to practitioners about matters of tax
administration and new developments within thedepartment. Recent publications and policy issues will besummarized, along with other items of importance to yourpractice.
This is the latest in our effort to bring the department
in line with practitioner expectations and business practice.
In the past two years, we have established a website where
you can find and download all of our current forms andpublications, our first CD-ROM which contains all of the
publications ever issued by the department along with our
1995 and 1996 tax forms, and now our fax on demand
capacity which just came on line.
With the reorganization of our Taxpayer Services
Branch, even more by way of innovations andcommunications will be forthcoming. As always, we want
to hear from you on any concerns and suggestions that you
may have. 3

Income Tax DeadlineThe inevitable end-of-the-tax-season rush is
approaching. Everyone is reminded that thedeadline for filing individual income tax
returns is April 20. However, since April 20 falls on a
Sunday this year, returns which are filed by Monday,
April 21, 1997, will be considered timely filed.
Persons who cannot file their tax returns on time may
apply for an automatic 4-month extension by filing
Form N-101A. This form may be obtained at any district
tax office, by mail or fax through the Department’s
24-hour Forms Request Line, or via the Internet (see thelast page for telephone numbers and addresses).
Form N-101A must be completed, signed, and filed with
the Department by April 21. Any additional tax owed
must be attached to the Form N-101A, because theextension is only an extension of time to file the return, not

Spring 1997

an extension of time to pay the tax due.
Tax returns and extensions must be RECEIVED by
the Department on or before April 21. If mailed throughthe U.S. Postal Service, however, they only must be
postmarked by April 21. Returns and extensions sent via
a private delivery service currently are considered filed
when they actually are received by the Department.
Hawaii has not yet adopted the federal provisions whichallow the use of such services in satisfying the timely
mailing as timely filing and paying rule.
Although the U.S. Postal Service will NOT haveextended hours on April 21, the Department will once
again provide curbside service for last minute filers on
Oahu. Between the hours of 5:00 P.M. and midnight,
taxpayers may drive up to either the Punchbowl or
Halekauwila Street sides of the Princess Ruth Keelikolani
Building at 830 Punchbowl Street, and simply hand theirtax return to a waiting department staff member. 3

90% Rule For Income
Tax Extensions

S

ection 18-235-98(b)(1), Hawaii Administrative
Rules, will be amended to delete therequirement that 90% of the tax liability be
paid with the request for extension of time to file an(See 90% Rule, Page 2)

IN THIS ISSUE
The Direct Line . . . . . . . . . . . . . . . . . . . . . 1
Income Tax Deadline . . . . . . . . . . . . . . . . . 1
90% Rule for Income Tax Extensions . . . . 1
Department Reorganization . . . . . . . . . . . . 2
Systems Replacement Project Update . . . . 2
Tax Seminar Offered . . . . . . . . . . . . . . . . . 3
Forms By Fax Service Implemented . . . . . 3
Recorded Tax Info Available . . . . . . . . . . . 3
American Express Case Won! . . . . . . . . . . 3
Directory of Management Personnel . . . . . 4
List of Hawaii Forms Available by Fax
5
Recently Issued Tax Publications . . . . . . . 6
Pending Tax Publications . . . . . . . . . . . . . 7

Page 2

The DOTAX Quarterly

90% Rule(From Page 1)

income tax return. The amended rules will conform withthe temporary regulations that the Internal Revenue
Service adopted.
The Department of Taxation’s current policy withrespect to waiving penalties if taxpayers have not paid
90% of the tax liability is to consider if there is reasonablecause for the late filing of the return and matters related to
not meeting the 90% requirement. An example of areasonable cause would be the late receipt of a
Schedule K-1 or amended K-1 with respect to apartnership, S-corporation, or trust income distribution.
The Department also reviews the taxpayer’s tax returns forthe previous two years to see if there was any unusualfluctuation in income that would justify not meeting the
90% payment rule. 3

Department
ReorganizationAs of January 10, 1997, the Technical Review
Office has been reorganized and the staff
divided between two offices, the Rules
Office under the Director’s Office and the Taxpayer
Services Branch.
The Rules Office will serve as the central area for all
policy and rules making for the Department. As such, itwill provide guidance to the various divisions and officesof the Department on all policy related matters. In doingso, it is intended to promote uniformity of interpretation of
the various tax issues which arise throughout the
Department.
A Technical Section has been created within theTaxpayer Services Branch. The Department, having
recognized the need to provide more efficient and effective
taxpayer services to the public and to continually educate
taxpayers, felt that these needs could be better met by thereassignment of the former Technical Review Office’s
operational activities to the Taxpayer Services Branch.
Some of these activities include private letter rulings,
requests for speakers, workshops, training, conveyance andnonprofit type activities, etc. The new Technical Section
staff can be reached at 587-1577.
In late 1996, the Audit Division and the Collection
Division were combined into the Compliance Division. In
recent compliance projects, we have seen how much value
is added when audit and collection functions work

March 1997

together.
Neighbor island district offices now have one person
in charge who is ultimately responsible for all that goes onin the district office.
A new directory of our management personnel isprovided for you on Page 4. 3

Systems Replacement
Project UpdateT

he bid process for selecting a contractor todevelop a new computer system to take us into
the year 2000 and beyond is steadily moving

forward.
A number of bids were received, but the final selection
had not been made as of our printing deadline. Regardlessof which company is eventually chosen, you can be assured
that great care is being taken in the selection process.
To make sure that we actually get the best system forour needs, the Department is being allowed by thelegislature (Act 273) to enter into a new,performance-based type of contract. That is, instead of the
Department developing specific system specifications andfinding the lowest bidder to do the job, we merely set theperformance goals to be achieved and contract with acompany which, in partnership with us, will develop andimplement the best system for accomplishing those goals.
Importantly, the company will be paid the contracted
amount out of the tax revenues generated by the new
system which exceed current levels; therefore, nothing will
be paid if the performance goals are not met.
Regardless of the favorable terms of thisperformance-based contract, we cannot afford to fail.
(See Systems Update, Page 3)

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

Telephone:
Fax:
Web:

Ray K. Kamikawa
Lynne Kuroda & Cathleen Tokishi
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5045
808-587-1577
808-587-1584
http://www.hawaii.gov/tax/tax.html

March 1997

The DOTAX Quarterly

Systems Update(From Page 2)

Over the next few years, we will keep you apprised of how
our systems replacement project is progressing. Everyone
is excited at the prospect of having a computer system
which will fully integrate all of our various tax types, andwhich will move us towards a more efficient filing systemwith less paper and better access to taxpayer information.
3

Tax Seminar OfferedAseminar on tax issues affecting contractors
will be offered a little later this year. Thisseminar is specifically intended forbusinesses involved in the construction trade, including
general and specialty contractors, professional engineers,architects, land surveyors, landscape architects, and pest
control operators. However, all interested persons arewelcome.
Topics will include those covered in the newly released
Tax Facts Number 97-1, Contractors and the General
Excise and Use Taxes, such as the reporting of grossincome for general excise tax purposes, claiming of thesubcontract deduction, cost-plus contracts, as well as anumber of other topics. Participants also will have theopportunity to ask questions of the department staff.
To have a registration form sent to you when they
become available, call the Department’s Forms Request
Line at 587-7572, or toll-free from the neighbor islands
and mainland U.S. at 1-800-222-7572, and leave amessage on the Forms By Mail voice mail system. 3

Forms By Fax
Service Implemented

Until recently, people without Internet accesshave either had to get tax forms at theirnearest district tax office, or call our Forms
Request Line to have their forms mailed in about 5
working days. Now, anyone with access to a fax machine
can get a number of our tax forms within 24 hours, if not
immediately.
Persons calling on Oahu can now call our updated
Forms Request Line at 587-7572, and press “1" to accessthe Forms By Fax option. Persons calling from anywhereoutside Oahu (i.e., from the neighbor islands, mainland

Page 3

U.S., or anywhere other than Oahu) can call(808) 678-0522 from their fax machine (you’ll have to pay
the toll charges).
You will need to know the 3-digit document number
for the forms you are requesting, and may request up to 3
forms per call. A brochure listing all of the forms
available by fax and their corresponding document
numbers may be obtained at any district tax office, or
faxed to you by following the prompts on the Forms By
Fax system. The list also is provided for you here on
Page 5. 3

Recorded Tax Info
AvailableD

id you know that you have access to a tax
bulletin board at the touch of yourfingertips? For the last year, the State
Department of Commerce and Consumer Affairs (DCCA)
has permitted the department to include 3 recorded tax
information messages on their Consumer Dial recorded
information service.
Just call the Consumer Dial line at (808) 587-1234,
and press 7700 for a menu of our tax messages. Message
7710 has the latest Tax Office Bulletins to keep you up to
date. Message 7720 has the latest refund processing
information. And Message 7730 has the latest tax
publications. Give it a try sometime! 3

American Express
Case Won!

The Hawaii Supreme Court summarily affirmed thedecision of the Tax Appeal Court that the Hawaii
use tax was properly imposed on Taxpayer
American Express Travel Related Services Company,
Inc.’s (the “Taxpayer”) importation of merchandise
catalogs and promotional materials to Hawaii residents
from out-of-state offices. The Supreme Court’s decision
joins the modern trend towards imposition of local use
taxes on advertising and promotional materials, including
D.H. Holmes Co., Ltd. v. McNamara, 486 U.S. 24 (1988)
in which the United States Supreme Court rejected a
taxpayer’s argument that a Louisiana use tax on catalogs
printed outside Louisiana at the taxpayer’s direction andshipped to prospective customers within the state violated
the Commerce Clause of the United States Constitution.
(See American Express, Page 6)

Page 4

The DOTAX Quarterly

March 1997

DIRECTORY OF MANAGEMENT PERSONNEL*(AS OF MARCH 1997)

OFFICE OF THE DIRECTOR
Ray K. Kamikawa, Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1540
Susan K. Inouye, Deputy Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1540
Grant Tanimoto, Rules Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1569
Jayna Uyehara, Legislative Coordinator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1553

ATTORNEY GENERAL - LEGAL COUNSELKevin Wakayama, Supervising Deputy Attorney General . . . . . . . . . . . . . . . . . . . . . . . . 586-1470

STAFF OFFICESFrancis Okano, Acting Tax Research and Planning Officer . . . . . . . . . . . . . . . . . . . . . . . 587-1440
Vacant, Systems and Procedures Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1755
Warren Higashi, Administrative Services Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1500
Stanley Onaga, Personnel Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1503

OPERATIONS STAFF
Compliance Division
Vacant, Taxation Compliance Administrator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1611
Richard Chiogioji, Tax Audit Technical Coordinator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1611
Melvin Wakumoto, Returns Classifying Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1611
Pauline Fukumura, Acting Tax Collection Technical Coordinator . . . . . . . . . . . . . . . . . . . 587-1587
Ronald Randall, Acting Field Audit Branch Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1700
Ronald Randall, Oahu Office Audit Branch Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1622
Gary Fukumura, Oahu Collection Branch Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1603
Stanley Ching, Maui District Tax Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 984-8513
Ronald Yabe, Hawaii District Tax Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 974-6396
Ernest Balderas, Kauai District Tax Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274-3458
Tax Services & Processing Division
Marie Okamura, Taxation Services Administrator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1460
June Yamamoto, Taxpayer Services Branch Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-3267
Jerry Ebesu, Documents Processing Branch Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1453
Deanne Obatake, Revenue Accounting Branch Chief . . . . . . . . . . . . . . . . . . . . . . . . . . . 587-1456*The area code for all telephone numbers is 808.

March 1997

The DOTAX Quarterly

Page 5

LIST OF HAWAII FORMS AVAILABLE BY FAX
Forms Request Line: 808-587-7572 or Toll-Free (Forms By Mail Only): 1-800-222-7572
Forms By Fax For Callers Outside Oahu (Neighbor Islands, Mainland U.S., etc.): 808-678-0522
Form Number

Form Title

N-1

Declaration of Estimated Income Tax

N-3
N-11
N-12
N-13
Sch. X
N-15
Schs. A & B(N-15)
Sch. D (N-15)
N-20
Sch. K-1 (N-20)
N-30
Sch. D (N-30)
Sch. O (N-30)
Sch. P (N-30)
Sch. O & P Inst.
(N-30)
N-30X
N-35
Sch. K-1 (N-35)
N-40
Sch. K-1 (N-40)
N-100

N-100A

N-101A

N-101B

N-103
N-109

N-139
N-157
N-172

Document Number

for Individuals
Declaration of Estimated Income
Tax for Corporations & S Corporations
Individual Income Tax Return(Residents Also Filing Federal Return)
Individual Income Tax Return(Resident & Part-Year Resident)
Individual Income Tax Return(Resident Short Form)
Tax Credits for Hawaii Residents
Individual Income Tax Return(Nonresident)
Itemized Deductions & Interest andDividend Income
Capital Gains & Losses
Partnership Tax Return
Partner’s Share of Income, etc.
Corporation Income Tax Return
Capital Gains & Losses
Allocation & Apportionment of Income
Apportionment Formula
Instructions for Filing Schedules O & P
Amended Corporation Income Tax
ReturnS Corporation Income Tax Return
Shareholder’s Share of Income, etc.
Fiduciary Income Tax Return
Beneficiary’s Share of Income, etc.
Application for Automatic Extension ofTime to File Hawaii Return for aPartnership, Trust or REMIC
Application for Additional Extension ofTime to File Hawaii Return for aPartnership, Trust or REMIC
Application for Automatic Extension ofTime to File Hawaii Individual Income
Tax Return
Application for Additional Extension ofTime to File Hawaii Individual
Income Tax Return
Sale of Your Home
Application for Tentative Refund from
Carryback of Net Operating Loss
(Other Than Corporation)
Moving Expenses
Credit for Energy Conservation
Claim for Tax Exemption by Personwith Impaired Sight or Hearing or by
Totally Disabled Person

Form Number

Form Title

102

N-188X
N-188X Instr.
N-196

103

N-210

104

N-210 Inst.
N-220

Amended Individual Income Tax Return 131
Instructions for Filing Form N-188X
132
Annual Summary & Transmittal of
133
Hawaii Annual Information Returns
Underpayment of Estimated Tax by
134
Individuals & Fiduciaries
Instructions for Filing Form N-210
135
Underpayment of Estimated Tax by
136
Corporations & S Corporations
Instructions for Filing Form N-220
137
Application for Automatic Extension of138
Time to File Hawaii Corporation
Income Tax Return
Corporation Application for Tentative
139
Refund from Carryback of Net
Operating Loss
Power of Attorney & Declaration of140
Representative
Physician’s or Optometrist’s Certified
141
Report on Eye or Hearing Examination
or Disability for Tax Exemption Purposes
Resale Certificate General Form 1
142
Use Tax Return
143
General Excise/Use Tax Return
144
Annual Return and Reconciliation
145
Amended Periodic General Excise/Use 146
Tax Return
Amended Annual Return &147
Reconciliation General Excise/Use Tax
Instructions for Amended General
148
Excise/Use Tax Returns
Notification of Cancellation of General
149
Excise, Withholding, Transient
Accommodations, &Rental Motor Vehicle
and Tour Vehicle Identification Number
Change of Address
150
Application for General Excise, Use
151
Employer’s Withholding, Transient
Accommodations, & Rental Motor Vehicle
and Tour Vehicle Identification Number
Instructions for Filing Form152
GEW-TA-RV-3
Transient Accommodations Tax
153
Transient Accommodations Tax
154
Annual Return & Reconciliation
Employer’s Return & Reconciliation
155of Hawaii income Tax Withheld From
Wages
Employer’s Withholding Exemption &156
Status Certificate
Withholding Tax Return
157
Request for a Ruling
158

101

105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122

N-220 Inst.
N-301

N-309

N-848
N-858

G-17
G-26
G-45
G-49
G-54
G-55
G-54/G-55 Inst.
GEW-TA-RV-1

123
GEW-TA-RV-2
GEW-TA-RV-3
124

125

126
127

GEW-TA-RV-3
Instr.
TA-1
TA-2
HW-3

128
129
130

HW-4
HW-14
A-7

Document Number

Page 6

The DOTAX Quarterly

American Express(From Page 3)

Hawaii imposes a tax on tangible personal property
which is imported for use in the state. Use is defined tomean “any use,” including the exercise of any right or
power over tangible personal property incident toownership of that property. The Taxpayer argued that its
importation of promotional materials and merchandise
catalogs from unlicensed sellers for distribution by direct
delivery to customers and potential customers in Hawaii
did not fall within the meaning of the statute because it did
not exercise control over the items within the State. The
Department, relying on, among other things, In re
Habilitat, Inc., 65 Haw. 199, 649 P.2d 1126 (1982),
argued that the use tax applied because it was intended toseal a loophole that would exist if taxpayers went
out-of-state to purchase items that were brought into thestate for use, avoiding the local excise tax anddiscriminating unfairly against local businesses subject tothat tax. In addition, the overriding concern is the broad
based economic utilization of advertising materials, inwhich the Taxpayer garners additional customers andbusiness from the distribution of promotional materials. 3

Recently Issued Tax
Publications

All publications issued by the Department of
Taxation from January 1996 through March
1997 have been included in this list. Futureissues of this newsletter, however, will list only the mostrecently issued publications. Copies of these publications
may be obtained from any district tax office, by calling theForms Request Line on Oahu, or via the Internet.
Addresses and telephone numbers are provided on the last
page of this newsletter.
Sections 18-235-38-06 and 18-235-38-06.03,
HAR - Relating to the allocation and apportionment ofincome of construction contractors under the uniform
division of income for tax purposes act, effective March
11, 1996.
Sections 18-231-3.4-01 and 18-231-25.5-01 through18-231-25.5-05, HAR - Relating to cost recovery fees forselected goods and services provided by the Department of
Taxation.
TIR No. 96-1 - Clarifies that Hawaii will follow
Nexus Program Bulletin No. 95-1 issued by the Multistate

March 1997

Tax Commission with respect to its enforcement andapplication of the general excise tax, use tax, and income
tax. The Bulletin concluded that a computer company’s
provision of in-state repair services creates nexus.
TIR No. 96-2 - Advises taxpayers that the “original
package doctrine” does not apply to the general excise anduse taxes.
TIR No. 96-3 - Advises taxpayers that, effective July
1, 1996, the Hawaii fuel tax shall not apply to the sale ofbonded aviation/jet fuel to air carriers departing for foreign
ports or arriving from foreign ports on stopovers before
continuing on to their final destinations.
TIR No. 96-4 - Clarifies the application of the general
excise tax with respect to the sale of pesticide to a pest
control operator for use in treating the building or structureof a customer.
TIR No. 96-5 - Addresses the taxation of pensions
under the Hawaii Net Income Tax Law.
TIR No. 96-6 - Sets forth the Department’s position
with respect to the operation of section 231-33, HRS (Taxdebt due the State; lien) and explains the use of Form D-37
(Notice of Mortgage, Pledge or Purchase)
TIR No. 97-1 - Provides taxpayers with further
guidance in determining their residency status.
Announcement, dated January 22, 1996 Announces the adoption of Hawaii Administrative Rules,
relating to the administration of taxes, chapter 231, HRS,
and to taxation of banks and other financial corporations,chapter 241, HRS.
Announcement, dated February 28, 1996 - Explains
the administrative extension of time granted to taxpayers
serving in Bosnia in “Operation Joint Endeavor” on orafter March 15, 1996.
Announcement, dated March 22, 1996 - Provides alist of candidates for political office who have registeredwith the campaign spending commission.
Announcement, dated April 4, 1996 - Provides alisting of new and obsolete/retired tax forms, instructions,and schedules; and errors found on Hawaii tax forms as ofApril 4, 1996.
Announcement, dated April 19, 1996 - Announces
the adoption of Hawaii Administrative Rules, relating to
the allocation and apportionment of income of construction
contractors under the uniform division of income for tax
purposes act.
Announcement, dated April 26, 1996 - Informs
taxpayers of the increase in liquor tax rates.
Announcement, dated May 29, 1996 - Explains theprocedures to follow if a letter assessing penalty forunderpayment of estimated income tax was sent to a
(See Recent Publications, Page 7)

March 1997

The DOTAX Quarterly

Recent Publications(From Page 6)

taxpayer by mistake.
Announcement, dated July 8, 1996 - Announces thatthe maximum rate of withholding of taxes from wages wasdecreased from 10 percent to 8 percent.
Announcement, dated December 5, 1996 - Explains
the income tax relief available to persons who havesuffered losses or damages to their property resulting fromthe recent storms and flooding.
Announcement No. 97-1 - Provides a list of
candidates for political office who have registered with thecampaign spending commission.
Announcement No. 97-2 - Adopts the Internal
Revenue Service optional standard mileage rates.
Announcement No. 97-3 - Provides a listing of newtax forms, instructions, and schedules; and errors found on
Hawaii tax forms as of February 26, 1997.
Announcement No. 97-4 - Announces the adoption of
Hawaii Administrative Rules, relating to cost recovery fees
for selected goods and services provided by the
Department of Taxation.
Tax Facts No. 96-1 - Provides general information on
the general excise tax (and pass-on policy).
Tax Facts No. 96-2 - Provides general information on
the transient accommodations tax.
Tax Facts No. 96-3 - Provides information on Act
314, SLH 1996, which requires all businesses to obtain a
tax clearance certificate from the State Department of
Taxation and the Internal Revenue Service in order to enter
into a State or county contract for the furnishing of goods
or professional services.
Tax Facts No. 97-1 - Provides general information on
the application of the general excise and use taxes forcontractors.
3

Hawaii Administrative Rules - Amending section
18-235-7-03, HAR, relating to partners. (Fay MorinagaPang, 587-1564)
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 - Relating to penalty
and interest imposition and waiver standards. (Jayna
Uyehara, 587-1553)
TIR - Reminding taxpayers of the requirement to fileunitary tax returns for taxable years beginning January 1,
1995. (Johnson Lau, 587-1562)
TIR - Application of the general excise tax and use
tax to companies leasing personal property. (Johnson Lau,587-1562)
TIR - Application of the income tax and general
excise tax to qualified savings funds authorized under IRC
section 468B. (Marshall Dimond, 587-1533)
TIR - IRA rollover. (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 - Announcing the intent to conform to the IRS’s
final regulations on entity classification for income tax
purposes, with caveat on the general excise tax. (Jim
Watts, 587-1786)
Announcement - Listing of TIRs in effect, obsolete;listing of all rules. (Fay Morinaga-Pang, 587-1564)
3

COMING NEXT ISSUE!

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 bulk
sales. (Jayna Uyehara, 587-1553)

Page 7!
!

Procedures for public access to internal
Department manuals.
Fees charged by the Department forvarious services.
Questions from readers answered.