reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-20 - Disqualification of presiding officers

Current through June, 2024
(a) A presiding
			 officer shall be disqualified from deciding an agency appeal if the presiding
			 officer:
(1) Has a financial interest, as
			 defined by section
			 84-3, HRS, in a
			 business or other undertaking that will be directly affected by the decision of
			 the agency appeal;
(2) Is related
			 within the third degree by blood or marriage to any party to the proceeding or
			 any party's representative or attorney;
(3) Has participated in the investigation
			 preceding the institution of the agency appeal proceedings or has participated
			 in the development of the evidence to be introduced at the hearing;
			 or
(4) Has a personal bias or
			 prejudice concerning a party that will prevent a fair and impartial decision
			 involving that party.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-21 - Communications with the director or presiding officers

Current through June, 2024
(a) No person shall communicate with the
			 director or presiding officer regarding matters to be decided by the director
			 or presiding officer in any agency appeal with the intent, or the appearance of
			 the intent, to influence the decision of the director or presiding officer,
			 unless all of the parties to the proceedings are given notice of communication
			 and an opportunity to also communicate with the director or presiding
			 officer.
(b) If a communication is
			 made privately with the presiding officer in violation of subsection (a), the
			 presiding officer shall disclose the communication to all parties on the record
			 of the proceedings and afford all parties an opportunity to respond to, refute,
			 or otherwise comment on the ex parte communication.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-22 - Computation of time

Current through June, 2024
In computing any time period under sections 18-237D-4-01
				through 18-237D-4-35, the day of the act, event, or default from which the
				period of time begins to run shall not be included. The last day of the period
				so computed shall be included, unless it is a Saturday, Sunday, state holiday,
				or state government furlough day. Intermediate Saturdays, Sundays, legal
				holidays, or government furlough days shall be included. Intermediate
				Saturdays, Sundays, state holidays, or state government furlough days shall be
				excluded in the computation when the period of time prescribed or allowed is
				less than seven days. Except as otherwise provided, whenever an act required to
				be performed under these rules may be accomplished by mail, the act shall be
				deemed to have been performed on the date the items are postmarked. Any
				reference in sections 18-237D-4-01 through 18-237D-4-35 to the United States
				mail shall be treated as including a reference to a designated delivery service
				and any reference to a postmark by the United States Postal Service shall be
				treated as including a reference to any date recorded or marked by the
				designated delivery service. As used in this section, "designated delivery
				service" means any delivery service designated for purposes of section 7502 of
				the federal Internal Revenue Code.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-24 - Filed documents available for public inspection; exceptions

Current through June, 2024
(a) Unless otherwise provided by statute,
			 rule, or order of the presiding officer, all information contained in any
			 document filed in any agency appeal shall be available for inspection by the
			 public after final decision.
(b)
			 Confidential treatment may be requested where authorized by statute. For good
			 cause shown, the presiding officer shall grant such a request.
(c) When permitted or authorized, matters of
			 public record may be inspected in the appropriate offices of the department
			 during regular office hours.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-25 - Appearances in agency appeal

Current through June, 2024
(a) An individual
			 may appear on the individual's own behalf; a member of a partnership may
			 represent a partnership; an officer or authorized employee of a corporation or
			 trust or association may represent the corporation, trust, or association; and
			 an officer or authorized employee of a corporation or trust or association may
			 represent the corporation, trust, or association in the agency
			 appeal.
(b) A person may be
			 represented by an attorney qualified to practice before the supreme court of
			 Hawaii in the agency appeal under these rules.
(c) A person shall not be represented in the
			 agency appeal except as stated in subsections (a) and (b).
(d) Any person appearing on behalf of a
			 respondent shall file a notice of appearance and a power of attorney
			 immediately but no later than seven days prior to the date of the first
			 appearance. A person may not appear on behalf of a respondent without properly
			 filing a notice of appearance and a power of attorney.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-26 - Substitution of parties

Current through June, 2024
Upon motion and for good cause shown, the presiding officer may
				order substitution of parties, except that in the case of a death of a party,
				substitution may be ordered without the filing of amotion.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-27 - Consolidation; separate hearings

Current through June, 2024
(a) The presiding
			 officer, upon his or her own initiative or upon motion, may consolidate for
			 hearing or for other purposes or may contemporaneously consider two or more
			 proceedings involving the same parties if the presiding officer finds that the
			 consolidation or contemporaneous hearing will be conducive to the proper
			 dispatch of the business of the department and to the ends of justice and will
			 not unduly delay the proceedings.
(b) The presiding officer, upon his or her
			 own initiative or upon motion, may separate any issue, appeal, or other matter
			 for hearing or for other purposes if the director or presiding officer finds
			 that the separation will be conducive to the proper dispatch of the business of
			 the department and to the ends of justice.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-28 - Intervention

Current through June, 2024
Applications to intervene in a proceeding shall comply with
				section 18-237D-4-23 and shall be served on all parties. Applications for
				intervention will be granted or denied at the discretion of the presiding
				officer. As a general policy, such applications shall be denied unless the
				petitioner shows that it has an interest in a question of law or fact involved
				in the contested matter and the petitioner's intervention will not result in
				the potential unauthorized disclosure of a return or return
				information.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-29 - Prehearing conferences; exchange of exhibits; briefs

Current through June, 2024
(a) The presiding officer may hold or cause
			 to be held prehearing conferences with the parties for the purpose of
			 formulating or simplifying the issues, arranging for the exchange of proposed
			 exhibits or proposed written testimony, setting of schedules, exchanging of
			 names of witnesses, limitation of number of witnesses, and such other matters
			 as may expedite orderly conduct and disposition of the proceeding as permitted
			 by law.
(b) The presiding officer
			 may request briefs setting forth the issues, facts, and legal arguments upon
			 which the parties intend to rely and the presiding officer may fix the
			 conditions and time for the filing of briefs and the number of pages. Exhibits
			 may be reproduced in an appendix to the brief. A brief of more than twenty
			 pages shall contain a subject index and table of authorities.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-30 - Motions

Current through June, 2024
(a) All motions other than those made during
			 a hearing shall be made in writing to the presiding officer, shall state the
			 relief sought, and shall be accompanied by an affidavit, memorandum, or both
			 setting forth the grounds upon which they are based The presiding officer shall
			 set the time for all motions and opposing affidavits and memorandums, if
			 any
(b) The moving party shall
			 serve a copy of the motions and all supporting documents on all other parties
			 at least fourteen days prior to the hearing on the motion. Service shall be in
			 accordance with the rules of service of papers under section
			 18-237D-4-23(g).
(c) A memorandum
			 in opposition or a counter affidavit shall be served on all parties not later
			 than seven days prior to the hearing. Service shall be in accordance with the
			 rules of service of papers under section 18-237D-4-23(g).
(d) Failure to serve or file a memorandum in
			 opposition to a motion or counter affidavit or failure to appear at the hearing
			 shall be deemed a waiver of objection to the granting or denial of the motion.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-31 - Evidence

Current through June, 2024
(a) The presiding officer shall rule on the
			 admissibility of all evidence The presiding officer may exercise discretion in
			 the admission or rejection of evidence and the exclusion of immaterial,
			 irrelevant, or unduly repetitious evidence with a view to doing substantial
			 justice.
(b) Evidence shall
			 generally consist of the citation for failure to display, any applicable
			 reports, and other written statements submitted by either party, if
			 any.
(c) When objections are made
			 to the admission or exclusion of evidence, the grounds relied upon shall be
			 stated briefly. Formal exceptions to rulings are unnecessary and need not be
			 taken.
(d) With the approval of the
			 presiding officer, a witness may read testimony into the record on direct
			 examination. Before any prepared testimony is read, unless excused by the
			 presiding officer, the witness shall deliver copies thereof to the presiding
			 officer and all parties. If the presiding officer deems that substantial
			 savings in time will result, a copy of the prepared testimony may be received
			 in evidence without reading.
(e) If
			 relevant and material matter is offered in evidence in a document containing
			 other matters, the party offering it shall designate specifically the matter so
			 offered. If the other matter in the document would burden the record, at the
			 discretion of the presiding officer, the relevant and material matter may be
			 read into the record or copies of it received as an exhibit. Other parties
			 shall be afforded opportunity at the time to examine the document, and to offer
			 in evidence other portions believed material and relevant.
(f) If any matter contained in a document on
			 file as a public record with the department is offered in evidence, unless
			 otherwise directed by the presiding officer, the document need not be produced
			 and may be received in evidence by reference.
(g) Official notice may be taken of such
			 matters as may be judicially noticed by the courts of the State of
			 Hawaii.
(h) Exhibits shall be
			 prepared in the same format as that required for the filing of documents under
			 section 18-237D-4-23, unless otherwise directed or permitted by the presiding
			 officer.
(i) At the hearing, the
			 presiding officer may require the production of further evidence upon any issue
			 and further hearings necessary for the consideration of such evidence. The
			 presiding officer may authorize the filing of specific documentary evidence as
			 apart of the record within a fixed time.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-32 - Continuances or extensions of time

Current through June, 2024
Whenever a person or agency has a right or is required to take
				action within the period prescribed or allowed by this chapter for an agency
				appeal, the presiding officer may:
(1)
			 Before or after the expiration of the prescribed period, on his own without
			 advance notice, extend such period;
(2) Upon motion before the expiration of the
			 prescribed period, extend such period by granting a continuance; or
(3) Upon motion after the expiration of the
			 prescribed period, permit the act to be done after the expiration of a
			 specified period where the failure to act is reasonably shown to be
			 excusable.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-34 - Correction of transcript

Current through June, 2024
Motions to correct the transcript shall be made within five
				days after the receipt of the transcript by the movant or within fourteen days
				from the date the stenographer, or someone similarly skilled, gives notice to
				all the parties that the transcript is available under section 18-237D-4-19(e),
				whichever is earlier. The motion shall be acted upon by the presiding officer.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-35 - Enforcement and stay

Current through June, 2024
(a) Unless
			 otherwise stated in a final decision, all monetary fines and non-monetary
			 sanctions shall be due and payable within thirty days of the service of the
			 final decision imposing such fines and sanctions, provided that if any party
			 appeals such final decision to the circuit court, such monetary fines and
			 non-monetary sanctions may be stayed by the reviewing court under section
			 91-14,
			 HRS.
(b) The department is
			 authorized to collect any overdue monetary fines and to enforce any overdue
			 non-monetary sanctions imposed under any final decision, by referral of the
			 matter to the attorney general for such action as it may deem necessary. In the
			 director's discretion, any uncollected monetary fine may be referred to third
			 parties, including a collection agency, or may be offset against any amounts
			 owed by the department to the person. Any third party service fees incurred for
			 the collection of any monetary fine, including collection agency fees, shall be
			 the responsibility of the person against which the monetary fine was
			 assessed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-6-01 - Return and payments

Current through June, 2024
(a) In general. On
			 or before the last day of each calendar month, every operator or plan manager
			 taxable under this chapter during the preceding calendar month shall file a
			 sworn return with the director in a form prescribed by the director unless the
			 operator or plan manager has obtained permission to make tax returns and
			 payments on a quarterly or semiannual basis.
(b) How to report gross income or gross
			 proceeds. The operator or plan manager shall be required to file monthly,
			 quarterly, or semiannual returns, and annual returns with the department in the
			 same manner and at the same time as the returns are filed in accordance with
			 chapter
			 237, HRS, except as otherwise
			 provided in this chapter.
(c) Where
			 to file tax returns and make payments. All required tax returns and payments
			 shall be filed or made with the taxation district office where the transient
			 accommodation is located and registered or in the first taxation district
			 office, 830 Punchbowl Street, Honolulu, Hawaii 96813. All required tax returns
			 shall indicate the taxation district within which the transient accommodation
			 upon which the tax is imposed is situated. A tax return which fails to indicate
			 such taxation district shall be deemed an incomplete return and shall be
			 returned to the taxpayer for proper filing.
(d) Revocation of permission to file
			 quarterly or semiannual returns. At any time, the director may revoke the
			 permission given to file a return and make payments thereon on a quarterly or
			 semiannual basis during the calendar year if:
(1) An operator or plan manager becomes
			 delinquent in the filing of the tax return or the payment of taxes due
			 thereon;
(2) The director
			 determines that the operator or plan manager plans to depart quickly from the
			 State or is disposing of or concealing assets or doing any other act tending to
			 prejudice or jeopardize the proper administration of this chapter, including
			 assessment or collection of a deficiency. In addition to revoking the
			 permission granted, the director may immediately assess, insofar as not
			 previously assessed, the taxes imposed by this chapter; or
(3) The operator's or plan manager's total
			 tax liability for the calendar year exceeds $2,000 for quarterly returns or
			 $1,000 for semiannual returns.
Upon revocation, the operator or plan manager shall file a tax
				return of the installment of the tax due on or before the last day of the
				calendar month following the month, quarter, or semiannual period, as the case
				may be, in which the liability arose and each month thereafter. The operator or
				plan manager shall transmit the return with a remittance for the amount of the
				tax, to the appropriate taxation district office in accordance with subsection
				(c).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-6-02 - Remittances

Current through June, 2024
The provisions of section
				237-31, HRS, shall
				apply. All remittance of taxes imposed by this chapter shall be made by money,
				bank draft, check, cashier's check, money order, or certificate of deposit
				payable to the Hawaii State Tax Collector. The remittance, together with the
				tax return, shall be sent to the appropriate taxation district officer where
				the transient accommodations or resort time share vacation plan upon which the
				tax is imposed is located. If the operator operates transient accommodations or
				is in business as a resort time share vacation plan in more than one taxation
				district, the remittance and the tax return may be sent to the taxation
				district in which such accommodations or resort time share vacation plans are
				registered or to the first taxation district office. The operator or plan
				manager may pay the tax upon transient accommodations in more than one district
				with one check; provided that the operator or plan manager must provide a
				breakdown of the tax payments by the taxation district in which the transient
				accommodations or resort time share vacation plans are situated upon which the
				tax is imposed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-6-03 - Penalties

Current through June, 2024
Penalties shall be in accordance with section
				237-32, HRS. Penalties
				for noncompliance, such as failure to file a return or to pay tax, and interest
				shall be added to and become a part of the tax, when and as provided by section
				231-39,
				HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-7-01 - Annual return

Current through June, 2024
(a) Requirement of
			 filing annual return. In addition to the monthly, quarterly, or semiannual
			 return, every operator of transient accommodations or plan manager shall file
			 an annual return on or before the twentieth day of the fourth month following
			 the close of the taxable year with the taxation district officer where the
			 transient accommodation or resort time share vacation plan is located and
			 registered or with the office of the first taxation district. If the operator
			 or plan manager operates transient accommodations or resort time share vacation
			 plans located in more than one taxation district, the operator or plan manager
			 may file an annual return with the taxation district in which such
			 accommodations are registered or with the first taxation district. The annual
			 return shall summarize the operator's or plan manager's liability under this
			 chapter for the year.
(b) Tax year
			 for purposes of the tax. With the approval of the department, operators or plan
			 managers who keep their books on other than a calendar year basis may file
			 their annual tax returns and pay taxes for the year covering the operator's or
			 plan manager's accounting period based upon their method of keeping books in
			 the same manner as returns are filed pursuant to chapter
			 237, HRS.
(c) Signatories of the return. The return
			 shall be signed as follows:
(1) The return of
			 an individual shall be signed by the individual;
(2) The return of a corporation shall be
			 signed by any officer;
(3) The
			 return of a partnership shall be signed by any partner;
(4) The return of a trust, estate, or other
			 entity having a fiduciary shall be signed by the personal representative,
			 trustee, guardian, or other fiduciary, and if the entity has more than one
			 fiduciary the return may be signed by any fiduciary;
(5) The return of a husband and wife who
			 jointly engage in business may be signed by either the husband or wife;
			 or
(6) Any return may be signed by
			 a person having written authority to act on behalf of the taxpayer for this
			 purpose; provided that the signer attach to the return a copy of the writing
			 giving the signer that authority.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-7-02 - Short year return; change of ownership or cessation of business

Current through June, 2024
(a) The event of change of ownership,
			 complete transfer of transient accommodation activity, going out of business,
			 or otherwise ceasing to engage in the conduct of a transient accommodations
			 activity shall close the taxable year.
(b) If there is a change of ownership or
			 complete transfer of transient accommodation activity, or if an operator or
			 plan manager goes out of business or otherwise ceases to engage in the conduct
			 of transient accommodations activity, the operator or plan manager shall notify
			 the director of the change, transfer, or cessation of business not more than
			 ten days after the change, transfer, or cessation occurs in accordance with
			 section 18-237D-4-04.
(c) The
			 operator or plan manager shall file a monthly return on or before the last day
			 of the calendar month following the month in which the change of ownership,
			 transfer of transient accommodation activity, or cessation of business took
			 place.
(d) If the operator or plan
			 manager has been granted permission to make quarterly or semiannual tax returns
			 instead of monthly returns, the operator or plan manager shall file a return of
			 the installment of the tax due for the applicable quarterly or semiannual
			 period on or before the last day of the calendar month following the month in
			 which the change of ownership, transfer of transient accommodation activity, or
			 cessation of business took place.
(e) The operator or plan manager shall
			 prepare and submit an annual tax return summarizing the months of the year
			 engaged in the transient accommodations activity on or before the twentieth day
			 of the fourth month following the month in which the change of ownership,
			 transfer of transient accommodations activity, or cessation of business took
			 place.
(f) An operator or plan
			 manager filing any return required by this section may apply for an extension
			 as set forth in section 18-237D-7-01(d).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-8-01 - Filing of returns

Current through June, 2024
(a) Time for filing
			 returns. Except as otherwise provided in section 18-237D-7-02, the times for
			 the filing of monthly, quarterly, or semiannual returns are as follows:
(1) For monthly returns, on or before the
			 last day of the calendar month following the month in which taxes accrued. The
			 return shall report the gross rental or gross rental proceeds derived from the
			 immediately previous month.
(2) For
			 quarterly returns, on or before the last day of the month after the close of
			 each quarter. For calendar year operators or plan managers, the returns shall
			 be due on or before April 30, July 31, October 31 and January 31.
(3) For semiannual returns, on or before the
			 last day of the month after the close of each six-month period. For calendar
			 year operators or plan managers, the returns shall be due on or before July 31
			 and January 31.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-8.6-01 - Reconciliation; form requirement

Current through June, 2024
(a) Every person
			 required to file an annual return because of liability for the payment of taxes
			 under this chapter during the preceding taxable year shall provide on the
			 annual return:
(1) The person's general
			 excise tax license number;
(2) The
			 gross proceeds (hotel or other rentals) subject to the general excise tax;
			 and
(3) The amount of general
			 excise tax paid on the paragraph (2) gross proceeds.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-9-01 - Assessment upon failure to make return; limitation period; extension by agreement

Current through June, 2024
(a) In general. If
			 any operator or plan manager fails to make a return as required by this
			 chapter, the director shall proceed to assess the tax due based upon the best
			 information available and impose any applicable penalty and interest upon the
			 operator or plan manager.
(b)
			 Presumption. The assessment shall be presumed to be correct unless the contrary
			 shall be clearly proven by the person assessed upon an appeal duly taken as
			 provided in section
			 237D-11, HRS. The burden
			 of proof is upon the person assessed to disprove the correctness of the
			 assessment.
(c) Application of the
			 three-year statute of limitations. Except as otherwise provided by this section
			 or section
			 237D-7.5,
			 HRS, the amount of tax imposed under this chapter shall be assessed or levied
			 within three years after the annual tax return was filed or within three years
			 of the due date prescribed for the filing of the tax return, whichever is
			 later. No proceeding in court without assessment for the collection of any such
			 taxes shall be begun after the expiration of the period.
(1) Tax returns filed before the due date.
			 For tax returns filed before the due date, the limitations period on assessment
			 begins to run as of the last day prescribed for filing. The filing of an
			 amended tax return shall not extend the statute.
(2) The statute of limitations shall begin to
			 run only upon the filing of a tax return which is complete and meets all legal
			 requirements.
(3) No annual tax
			 return or filing of a fraudulent tax return. The assessment of tax or
			 proceeding for collection without assessment shall not be barred by the statute
			 of limitations and the tax may be assessed or levied at anytime if no annual
			 tax return is filed or if a false or fraudulent tax return is filed with intent
			 to evade tax liability, and the tax may be assessed or levied at anytime. In
			 the case of a return claimed to be false or fraudulent with intent to evade
			 tax, the claim shall first be determined by the circuit court as provided in
			 section
			 235-111(c),
			 HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-12-01 - Records to be kept; examination; penalties

Current through June, 2024
(a) In
			 general. Every operator and plan manager shall keep suitable records of gross
			 rental and gross rental proceeds, or fair market rental value, in the English
			 language for a three-year period and such other books, records of account,
			 invoices, and copies of military orders, school registration statements, or
			 other verifying documents, as may be required by the department. The operator
			 or plan manager shall also make such books, records of account, and invoices as
			 may be required by the department available or inspection by the department or
			 the Multistate Tax Commission pursuant to chapter 255, HRS, or any authorized
			 representative of either.
(b)
			 Penalties for noncompliance. Any person or any director, president, secretary,
			 or treasurer of a corporation who permits, aids, or abets the corporation to
			 violate this section shall be guilty of a misdemeanor and shall be fined not
			 more than $1,000 or imprisoned not more than one year, or both.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-15-01 - Application of tax

Current through June, 2024
(a) Presumption if
			 the accommodations let less than one hundred-eighty days. If the accommodations
			 are let for a period of less than one-hundred-eighty consecutive days, it shall
			 be presumed that the accommodations are transient accommodations.
(b) No presumption if transient accommodation
			 let for one hundred-eighty days or more. If transient accommodations are let
			 for a period of one hundred-eighty days or more, there is no presumption
			 regarding whether the accommodations furnished are transient
			 accommodations.
Example.
Ms. Smith rents a condominium apartment
				on a month-to-month basis from Mr. Jones while Ms. Smith's home is being
				constructed. Although Ms. Smith has executed a 280-day construction contract
				with a building contractor, Ms. Smith requests a month-to-month occupancy in
				case the new home is not completed on schedule. Since the apartment is to be
				occupied in excess of the presumption period of 180 calendar days, there is no
				presumption regarding whether Ms. Smith's occupancy is a transient
				accommodation. Because Ms. Smith intends to make the accommodations a permanent
				place of domicile for the duration of the construction period, the department
				could find that Mr. Jones is not subject to the transient accommodations
				tax.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 238 - USE TAX LAW › Section 18-238-1 - Definitions

Current through June, 2024
For purposes of this chapter:
"Consummated" is the place of delivery meaning the state or
				place where the purchaser or its agent accepts a delivery of tangible personal
				property.
"Landed value" means the value of imported tangible personal
				property which is the fair and reasonable cash value of the tangible personal
				property when it arrives in Hawaii. It includes the purchase price, shipping
				and handling fees, insurance costs, and customs duty. It does not include sales
				tax paid to another state.
"Place of delivery" means the state or place where the
				purchaser or its agent accepts a delivery of tangible personal property.
"Price" means the total amount for which tangible personal
				property is purchased, valued in money, whether paid in money or otherwise, and
				wheresoever paid, provided that cash discounts, trade and quantity discounts
				allowed and taken on sales shall not be included.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 238 - USE TAX LAW › Section 18-238-3 - Application of tax, etc

Current through June, 2024
(a) - (h)
			 (Reserved.)
(i) Credit for taxes
			 paid to another state or subdivision thereof.
(1) In general. Every taxpayer liable for the
			 payment of use tax shall be entitled to a credit for the amount of any sales or
			 use tax paid by him to any other state or subdivision thereof with respect to
			 such property.
(2) Conditions;
			 limitations. The amount allowed in paragraph (1) shall be credited against the
			 use tax payable upon such property by the taxpayer only upon his producing for
			 the director satisfactory evidence in the form of receipts or vouchers
			 indicating the payment of the sales or use tax to the other jurisdiction. The
			 application of such credit, however, shall not exceed the amount of use tax
			 payable under this chapter with respect to the same property.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 238 - USE TAX LAW › Section 18-238-4 - Certain property used by producers

Current through June, 2024
(a) Section
			 238-4,
			 HRS, provides that if a licensed producer, or a cooperative association (as
			 defined in chapter 421 or under chapter
			 422, HRS) in order to sell to such
			 producer or a licensed person operating a feed lot, imports into the State or
			 acquires in the State, certain property, as specified in subsection (b), in
			 such a manner and for such purposes as to conform with section
			 237-4(4),(5)
			 or (6), HRS, then:
(1) If the producer is engaged in the sale of
			 his products at retail or in any manner other than at wholesale, there shall be
			 imposed a use tax of one-half of one percent, the same as in the case of an
			 importer or a purchaser who is a licensed retailer. (See § 18-238-2(h) for
			 deduction and credit procedures, other than the method provided in section
			 231-23(d),
			 HRS, which a producer who is also a retailer is permitted to use in determining
			 tax liability under chapter
			 238,
			 HRS).
(2) In other such cases,
			 there shall be no tax.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 238 - USE TAX LAW › Section 18-238-5 - Returns

Current through June, 2024
(a) Except as provided in § 18-238-6,
			 any person liable for the tax under chapter
			 238,
			 HRS, shall file a monthly return with the collector of the taxation district in
			 which the property subject to the tax was held, or with the director at
			 Honolulu. The return, Form G-HW-1, Schedule B shall be filed on or before the
			 last day of each calendar month following the month in which the tax liability
			 accrued and shall be accompanied by payment of the balance due after
			 application of the deduction or credits, if any, as set out in §
			 18-238-2(h).
(b) Notwithstanding
			 the foregoing, a taxpayer may be eligible to file his return, Form G-HW-1,
			 Schedule B, and make payment thereon, on a quarterly basis or, make monthly
			 payments based on an estimated quarterly liability with a reconciliation return
			 at the end of each quarter, if he possesses a valid and current permit to file
			 his general excise tax return on a quarterly basis or file quarterly
			 reconciliation of general excise tax returns and make monthly payments, issued
			 by the director pursuant to the provisions of section
			 237-30,
			 HRS, and Administrative Rule § 18-237-30. The return and payments shall be
			 filed with the collector of the taxation district in which the property subject
			 to tax was held.
(c) In addition to
			 the return required by subsection (a) or (b), every person subject to taxes
			 both under chapter
			 238,
			 HRS, or chapter
			 237, HRS, or both, shall, on or
			 before the twentieth day of the fourth month following the close of the tax
			 year, file an annual return, Form G-15, Schedule B, summarizing his liability
			 under this chapter for such year.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 238 - USE TAX LAW › Section 18-238-5-02 - Allocation of the purchase price or value of tangible personal property used in this State

Current through June, 2024
(a) Where used in
			 this section, unless the context otherwise requires "assignment of tax" means
			 the designation of the use tax to a taxation district where the property is
			 first used in the State.
(b) The
			 provisions of sections 18-237-34-01 to 18-237-34-12 consistent with this
			 section and which may be appropriately applied to the assignment of the use tax
			 as set forth in this section, shall be applicable to and incorporated in this
			 section, to the extent necessary for the proper administration of the
			 assignment of the use tax to the proper taxation district.
(c) When a taxpayer is subject to the use
			 tax, the taxpayer shall allocate the purchase price or value of the tangible
			 personal property to the taxation district where the property is first used.
			 The term "use" is defined in section
			 238-1,
			 HRS, and includes the exercise of any right or power over tangible personal
			 property incident to the ownership of that property, whether the nature of the
			 use causes the property to be appreciably consumed or not, or the keeping of
			 the property for such use or for sale. The tax is imposed upon the user of the
			 tangible personal property. The tax liability arises when the first use occurs
			 in Hawaii and no additional use tax liability arises with respect to any
			 subsequent use of that same property.
Example 1
: Taxpayer is a furniture store which
				buys and imports furniture from an out-of-state seller who is not licensed
				under chapter
				237, HRS. Taxpayer has stores located
				in the Oahu district, Maui district, and Kauai district. The seller ships the
				furniture to the Oahu district. Taxpayer subsequently ships some of the
				furniture to branch stores located in the Maui district and Kauai district.
				Taxpayer shall assign the use tax due on all of the furniture to the Oahu
				district.
Example 2
: Taxpayer, a distributor located in the
				Maui district, purchases a product from an unlicensed seller located on the
				mainland. Taxpayer makes a sale to B, located in the Oahu district. The product
				will be shipped directly from the seller to B in the Oahu district. Taxpayer
				shall assign this purchase and the one-half percent use tax due to the Oahu
				district. Taxpayer also owes the four percent general excise tax on the sale of
				the product to B. Taxpayer shall allocate the gross income or proceeds of this
				sale to the Oahu district, where the product is delivered to
				B.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 238 - USE TAX LAW › Section 18-238-6 - Collection of tax by seller, exceptions, statement of purchaser

Current through June, 2024
(a) Pursuant to the provisions of section
			 238-6,
			 HRS, every seller shall collect from the purchaser the tax imposed by section
			 238-2(3),
			 HRS. Such collection shall be made within twenty days after the accrual of the
			 tax. The tax collected from the purchaser shall be reported on return Form G-25
			 and such return and payment of the tax collected shall be made at the same time
			 and in the same manner as provided in Administrative Rules § 18-238-5(a),
			 or if eligible, as provided in § 18-238-5(b).
(b) The director, in his discretion, may
			 relieve any seller from the duty of collecting and paying the tax as required
			 by this section if he is satisfied that the tax can be effectively collected by
			 other means.
(c) If a seller not
			 otherwise required under § 18-238-5 to collect the tax imposed by this
			 chapter desires to so collect the tax, he may register his request for
			 authority to collect the tax with the director by filing Form G-9. When
			 authorized to collect the tax, the seller shall have the duty of collecting and
			 paying over the tax in the same manner and at the same time as set out in this
			 section.
(d) Statement of
			 purchaser. If a statement is submitted by the purchaser to the seller
			 indicating that certain purchased merchandise is not intended to be brought
			 into Hawaii, the transaction shall be exempt from either the use tax or the
			 general excise tax. Such statement, signed by the person making the statement,
			 should be maintained by the seller to support the exemption. Whenever a seller
			 receives and accepts in good faith from a purchaser a statement indicating that
			 certain purchased merchandise is not intended to be brought into Hawaii but in
			 fact is brought into Hawaii at some later date, the seller and not the
			 purchaser shall be relieved of liability for the use tax with respect to the
			 transaction.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS › Section 18-241-3.5-01 - International banking facilities; coordination with apportionment and allocation rules

Current through June, 2024
(a) If a taxpayer
			 is apportioning business income as set forth in sections 18-241-4-01 to
			 18-241-4-05, and the taxpayer is claiming a deduction under section
			 241-3.5,
			 HRS (with respect to deduction for income connected with an international
			 banking facility), the rules in this section shall apply.
(b) For purposes of this section:
"Applicable expenses" mean the same as in section
				241-3.5(3),
				HRS.
"Eligible gross income" means the same as in section
				241-3.5(2),
				HRS.
"International banking accounts" mean the same as in section
				412:5-206,
				HRS.
(c) The deduction
			 allowed by section
			 241-3.5,
			 HRS, shall be applied before the allocation and apportionment set forth in
			 section 18-241-4-01.
(d) Receipts
			 that are included in eligible gross income shall be excluded from the numerator
			 and denominator of the receipts factor in section 18-241-4-03.
(e) International banking accounts shall be
			 excluded from the numerator and denominator of the property factor in section
			 18-241-4-04.
(f) Payroll that is
			 included in applicable expenses shall be excluded from the numerator and
			 denominator of the payroll factor in section 18-241-4-05.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS › Section 18-241-4-01 - Apportionment and allocation

Current through June, 2024
(a) Except as
			 otherwise specifically provided, a financial institution whose business
			 activity is taxable both within and without this State shall allocate and
			 apportion its net income as provided in this section. All items of nonbusiness
			 income (income which is not includable in the apportionable income tax base)
			 shall be allocated pursuant to the provisions of part II of chapter
			 235, HRS. A financial institution
			 organized under the laws of a foreign country, the Commonwealth of Puerto Rico,
			 or a territory or possession of the United States whose effectively connected
			 income (as defined under the Internal Revenue Code) is taxable both within this
			 State and within another state, other than the state in which it is organized,
			 shall allocate and apportion its net income as provided in this
			 section.
(b) All business income
			 (income which is includable in the apportionable income tax base) shall be
			 apportioned to this State by multiplying such income by the apportionment
			 percentage. The apportionment percentage is determined by adding the taxpayer's
			 receipts factor (as described in section 18-241-4-03 ), property factor (as
			 described in section 18-241-4-04 ), and payroll factor (as described in section
			 18-241-4-05 ) together and dividing the sum by three. If one of the factors is
			 missing, the two remaining factors are added and the sum is divided by two. If
			 two of the factors are missing, the remaining factor is the apportionment
			 percentage. A factor is missing if its denominator is zero.
(c) Each factor shall be computed according
			 to the method of accounting (cash or accrual basis) used by the taxpayer for
			 the taxable year.
(d) If the
			 allocation and apportionment provisions of sections 18-241-4-01 to 18-241-4-05
			 do not fairly represent the extent of the taxpayer's business activity in this
			 State, the taxpayer may petition for or the department of taxation may require,
			 in respect to all or any part of the taxpayer's business activity, if
			 reasonable:
(1) Separate
			 accounting;
(2) The exclusion of
			 any one or more of the factors;
(3)
			 The inclusion of one or more additional factors which will fairly represent the
			 taxpayer's business activity in this State; or
(4) The employment of any other method to
			 effectuate an equitable allocation and apportionment of the taxpayer's
			 income.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS › Section 18-241-4-03 - Receipts factor

Current through June, 2024
(a) The receipts
			 factor is a fraction, the numerator of which is the receipts of the taxpayer in
			 this State during the taxable year and the denominator of which is the receipts
			 of the taxpayer within and without this State during the taxable year. The
			 method of calculating receipts for purposes of the denominator is the same as
			 the method used in determining receipts for purposes of the numerator. The
			 receipts factor shall include only those receipts described herein which
			 constitute business income and are included in the computation of the
			 apportionable income base for the taxable year.
(b) The numerator of the receipts factor
			 includes receipts from the lease or rental of real property owned by the
			 taxpayer if the property is located within this State or receipts from the
			 sublease of real property if the property is located within this
			 State.
(c) The following rules
			 relate to receipts from the lease of tangible personal property.
(1) Except as described in paragraph (2), the
			 numerator of the receipts factor includes receipts from the lease or rental of
			 tangible personal property owned by the taxpayer if the property is located
			 within this State when it is first placed in service by the lessee.
(2) Receipts from the lease or rental of
			 transportation property owned by the taxpayer are included in the numerator of
			 the receipts factor to the extent that the property is used in this State. The
			 extent an aircraft will be deemed to be used in this State and the amount of
			 receipts that is to be included in the numerator of this State's receipts
			 factor is determined by multiplying all the receipts from the lease or rental
			 of the aircraft by a fraction, the numerator of which is the number of landings
			 of the aircraft in this State and the denominator of which is the total number
			 of landings of the aircraft. If the extent of the use of any transportation
			 property within this State cannot be determined, then the property will be
			 deemed to be used wholly in the state in which the property has its principal
			 base of operations. A motor vehicle will be deemed to be used wholly in the
			 state in which it is registered.