reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-02 - Exemption for contracting and services exported out of state, in general

Current through June, 2024
(a) Absent bad faith all of the value or
				gross income derived from contracting or services performed by a person engaged
				in a service business or calling are exempt from general excise tax if the
				contracting or services are used or consumed outside of the State; provided
				that services performed for a purchaser who resells the services are exempt
				from general excise tax only if the purchaser resells all of the services for
				use or consumption outside the State.
(b) If contracting or services are used or
				consumed both in and outside of the State, all of the value or gross income
				will be subject to general excise tax in proportion to the benefit received in
				the State. Any reasonable method of apportioning all of the value or gross
				income may be used; provided that the method is consistently used by the
				taxpayer and supported by verifiable data that reasonably quantifies the
				proportionate benefit received in the State.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-03 - Contracting

Current through June, 2024
Contracting is used or consumed where the real property to
				  which the contracting activity pertains is located
Example 1:
General LLC, a general contractor
				  based in Hawaii, is hired by Developer LLC, a Hawaii developer, for a
				  construction project located in Guam. Employees of General LLC and Developer
				  LLC meet in Hawaii on a weekly basis throughout the duration of the
				  construction project to discuss plans, progress, and other matters related to
				  the project. All of the value or gross income that General LLC receives for the
				  construction project is exempt under section
				  237-29.53,
				  HRS, because the contracting is used or consumed in Guam, where the real
				  property is located.
Example 2:
Second Hawaiian Bank, a bank with its
				  headquarters in Hawaii, hires General LLC, a general contractor based in
				  Hawaii, to build two new branches, one in Guam and one in Hawaii. All of the
				  value or gross income that General LLC receives for the Guam branch is exempt
				  under section
				  237-29.53,
				  HRS, because the contracting is used or consumed in Guam, where the real
				  property is located. All of the value or gross income that General LLC receives
				  for the Hawaii branch is not exempt under section
				  237-29.53,
				  HRS, because the contracting is used or consumed in Hawaii, where the real
				  property is located.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-04 - Services related to real property

Current through June, 2024
Services related to real property are used or consumed where
				  the real property is located Services related to real property include, but are
				  not limited to, property management, real estate sales, real estate
				  inspections, and real estate appraisals
Example 1:
RPM Co., a Hawaii real property
				  management company, is hired by RE Investor Inc., a Hawaii corporation, to
				  manage a California property. All of the value or gross income that RPM Co.
				  receives from RE Investor Inc. to manage the California property is exempt
				  under section
				  237-29.53,
				  HRS, because the property management services are used or consumed in
				  California, where the real property is located.
Example 2
: CPM LLC, a California real property
				  management company, is hired by Irene Investor, a California resident who owns
				  real property in Hawaii, to manage her property. All of the value or gross
				  income that CPM LLC receives to manage the Hawaii property is not exempt under
				  section
				  237-29.53,
				  HRS, because the property management services are used or consumed in Hawaii,
				  where the real property is located.
Example 3:
The Hawaii office of Legal Services
				  LLP, a law firm with offices throughout the United States, is hired by Lisa
				  Landlord, a Hawaii resident, to draft lease agreements for her rental
				  properties in Hawaii, Arizona, and Nevada. Legal Services LLP charges Lisa
				  Landlord $200 each for the Hawaii lease, Arizona lease, and Nevada lease, for a
				  total fee of $600. Legal Services LLP shall report $600 in gross income on its
				  general excise tax return and may claim two-thirds, or $400, as exempt under
				  section
				  237-29.53,
				  HRS, because two-thirds of the services relate to real property located outside
				  Hawaii and are therefore used or consumed outside Hawaii.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-07 - Legal services in an action or proceeding

Current through June, 2024
Legal services provided to a party in a judicial action or
				  proceeding, administrative proceeding, arbitration, mediation, or other method
				  of dispute resolution are used or consumed where the case or matter is filed
				  For purposes of this section, "party" means a party in an action or proceeding,
				  including but not limited to, a plaintiff, defendant, petitioner, respondent,
				  appellant, appellee, or real party in interest
Example 1:
Annie Attorney, an attorney based in
				  Hawaii, is hired by Aaron Appellant, a Hawaii resident, to represent him in an
				  appeal pending in the Court of Appeals in California. Annie Attorney drafts the
				  briefs in her office in Hawaii and attends the hearing in California. All of
				  the value or gross income that Annie Attorney receives from Aaron Appellant is
				  exempt under section
				  237-29.53,
				  HRS, because Annie Attorney's services are used or consumed in California,
				  where the case was filed.
Example 2:
Annie Attorney, an attorney based in
				  Hawaii, is hired by Daniel Defendant, an Oregon resident, to represent him in a
				  lawsuit filed against him in Hawaii. All of the value or gross income that
				  Annie Attorney receives from Daniel Defendant is not exempt under section
				  237-29.53,
				  HRS, because Annie Attorney's services are used or consumed in Hawaii, where
				  the case was filed.
Example 3:
XYZ, a multistate business, hires
				  Legal Services LLP, a law firm with offices throughout the United States,
				  including California and Hawaii, to represent it in a lawsuit filed in the
				  United States District Court in Hawaii. The California office of Legal Services
				  LLP performed eighty hours of work on the case and the Hawaii office of Legal
				  Services LLP performed twenty hours of work on the case. All of the value or
				  gross income that Legal Services LLP receives for its work performed in the
				  California and Hawaii offices is not exempt under section
				  237-29.53,
				  HRS, because Legal Services LLP's services are used or consumed in Hawaii,
				  where the case was filed.
Example 4:
Chris Client, a Hawaii resident,
				  hires Legal Services LLP, a law firm with offices throughout the United States,
				  to represent him in a personal injury case in California. Legal Services LLP
				  drafts a complaint to be filed in California. Before the complaint is filed,
				  however, Legal Services LLP settles the dispute. Because the complaint was not
				  filed, section 18-237-29.53-07 does not apply. Instead, section
				  18-237-29.53-11 will
				  apply.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-08 - Debt collection services

Current through June, 2024
Debt collection services are used or consumed where the
				  collection actions take place This section does not apply to businesses that
				  engage in collection actions to recover their own debts.
Example 1:
Irene Investor, a California
				  resident, hires Repo LLC to enforce a civil judgment against David Debtor, a
				  Hawaii resident. Repo LLC performs the work necessary to levy David Debtor's
				  bank accounts and garnish David Debtor's wages in Hawaii. All of the value or
				  gross income that Repo LLC receives is not exempt under section
				  237-29.53,
				  HRS, because Repo LLC's services are used or consumed in Hawaii, where the
				  collection actions took place.
Example 2:
Sam Spender, a California resident,
				  has an outstanding debt owed to Credit Card Company. Cash Collectors Inc., a
				  corporation located in Hawaii, purchases David Debtor's debt from Credit Card
				  Company and takes actions to recover the debt from Sam Spender. Section
				  237-29.53,
				  HRS, does not apply because Cash Collectors Inc., in attempting to recover its
				  own debt, is not engaging in a service business or calling.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-09 - Services requiring customer to be physically present

Current through June, 2024
Except as provided in sections 18-237-2953-03 to
				  18-237-2953-08, services that require the customer to be physically present at
				  the time the service is performed are used or consumed where the service is
				  performed
Example 1:
Fiona Facial, an esthetician in
				  Hawaii, sells a spa package consisting of a facial and manicure to Carol
				  Colorado, a Colorado resident. Carol Colorado purchases the spa package online
				  as a gift for her mother for an upcoming vacation to Hawaii. Carol Colorado's
				  mother travels to Hawaii, where she receives the facial and manicure from Fiona
				  Facial. All of the value or gross income that Fiona Facial receives is not
				  exempt under section
				  237-29.53,
				  HRS, because Fiona Facial's services are used or consumed in Hawaii. Carol
				  Colorado's mother, the customer, must be physically present in Hawaii at the
				  time the service is performed.
Example 2:
ABC Company, an Arizona corporation,
				  holds a corporate retreat in Hawaii. ABC Company hires Sue Speaker, a
				  motivational speaker who resides in New Mexico, to fly to Hawaii and speak to
				  ABC Company and its employees at the corporate retreat. All of the value or
				  gross income that Sue Speaker receives from ABC Company is not exempt under
				  section
				  237-29.53,
				  HRS, because ABC Company must be physically present (through the presence of
				  its employees) in Hawaii at the time the service is performed.
Example 3:
Assume the same facts as in Example 2
				  except that some employees of ABC Company are unable to attend the corporate
				  retreat in Hawaii. Sue Speaker's presentation is live-streamed to ABC Company's
				  office in Arizona for the employees in Arizona to view. All of the value or
				  gross income that Sue Speaker receives from ABC Company is not exempt under
				  section
				  237-29.53,
				  HRS, because ABC Company must be physically present (through the presence of
				  its employees) in Hawaii at the time the service is performed, notwithstanding
				  the fact that some of its employees are not required to be physically
				  present.
Example 4:
ABC Company, an Arizona corporation,
				  hires Paul Presenter, a motivational speaker who resides in Hawaii, to speak to
				  ABC Company and its employees via live-stream from Hawaii. The live-stream is
				  accessed solely from ABC Company's office in Arizona. Paul Presenter's service
				  does not require ABC Company to be physically present where the service is
				  performed. Accordingly, section 18-237-29.53-09 does not apply. Instead,
				  section 18-237-29.53-11 will
				  apply.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-10 - Services performed by commissioned agents

Current through June, 2024
(a)
				Except as provided in section 18-237-2953-04, services performed by a
				commissioned agent are used or consumed where the agent is located at the time
				the agent's services are performed; provided that:
(1) when property is sold, purchased, leased,
				or procured online through a commissioned agent, the agent's service is used or
				consumed where the property is delivered;
(2) when services are sold, purchased, or
				procured online through a commissioned agent, the agent's service is used or
				consumed where the transacted services are performed;
(3) when transient accommodations or
				travel-related bookings are sold, purchased, or arranged online through a
				commissioned agent, the agent's service is used or consumed where the transient
				accommodation or travel-related booking is located.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-11 - Other services

Current through June, 2024
(a) Except as
				provided in sections 18-237-2953-03 to 18-237-2953-10:
(1) If the customer is a business and the
				service relates to the customer's business activities, the service is used or
				consumed where the related business activities occur;
(2) If the customer is a business and the
				service is unrelated to the customer's business activities, the service is used
				or consumed where the customer's principal place of business is
				located;
(3) If the customer is an
				individual, the service is used or consumed where the individual resides;
				or
(4) If the customer is the
				military or federal, state, or local government, the service is used or
				consumed where the benefit of the service is received.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-12 - Cancellation and forfeiture charges

Current through June, 2024
Section 237-2953, HRS, shall not apply where all of the value
				  or gross income is derived from cancellation fees, forfeited deposits, or other
				  charges resulting from the cancellation or nonperformance of services
Example 1:
ABC Company, an Arizona corporation
				  with its principal place of business in Arizona, hires Paul Presenter, a
				  motivational speaker who resides in Hawaii, to speak to ABC Company and its
				  employees via live-stream from Hawaii. The live-stream will be accessed solely
				  from ABC Company's office in Arizona. Two days before the live-stream event,
				  ABC Company cancels the event. Paul Presenter charges ABC Company a
				  cancellation fee pursuant to their contract. The gross income that Paul
				  Presenter receives for the cancellation fee is not exempt under section
				  237-29.53,
				  HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.53-13 - Telecommunication services

Current through June, 2024
Sections 18-237-2953-01 to 18-237-2953-12 shall not apply to
				  interstate or foreign common carrier telecommunication
				  services
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 2 - LICENSES; TAX; EXEMPTIONS › Section 18-237-29.57-01 - Exemption for intangible property used outside the State

Current through June, 2024
(a) If intangible property is used both in
				and outside of the State, all of the value or gross proceeds will be subject to
				general excise tax in proportion to the benefit received in the State. Any
				reasonable method of apportioning all of the value or gross income may be used;
				provided that the method is consistently used by the taxpayer and supported by
				verifiable data that reasonably quantifies the proportionate benefit received
				in the State.
(b) If the customer
				is a business and the intangible property is acquired by the customer for use
				in the customer's business activities, the intangible property is used where
				the business activities occur.
(c)
				If the customer is a business and the intangible property is not acquired by
				the customer for use in the customer's business activities, the intangible
				property is used where the customer's principal place of business is
				located;
(d) If the customer is an
				individual, the intangible property is used where the individual
				resides;
(e) If the customer is the
				military or federal, state, or local government, the intangible property is
				used where the benefit of the intangible property is received.
(f) For purposes of this section, "business
				activities" means the transactions and activities engaged in the regular course
				of trade or business for the ultimate purpose of obtaining gains or profits, or
				if the business is a tax-exempt organization, also includes the transactions
				and activities that further the exempt purpose of the organization.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 3 - RETURNS AND PAYMENTS › Section 18-237-30 - Monthly, quarterly, or semiannual returns

Current through June, 2024
(a) These
				rules also apply to section
				238-5, HRS.
(b) The director may permit a taxpayer to
				file tax returns and make payments of the tax on a quarterly or semiannual
				basis during a calendar or fiscal year if the director is satisfied that:
(1) granting this permission will not unduly
				jeopardize the collection of the taxes due, and
(2) the taxpayer's total general excise tax
				liability for the calendar or fiscal year will not exceed $2,000 for quarterly
				returns, or $1,000 for semiannual returns.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 3 - RETURNS AND PAYMENTS › Section 18-237-33-01 - Annual return

Current through June, 2024
(a) In addition to
				the monthly, quarterly, or semiannual return, every taxpayer 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 office where the privilege
				upon which the tax accrued is exercised, or, where the privilege is exercised
				in more than one taxation district, with the office of the first taxation
				district. The annual return shall summarize the taxpayer's liability under this
				chapter for the year.
(b) The
				annual return shall be signed as follows:
(1)
				The return of an individual shall be signed by the taxpayer;
(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 shall attach to the return a copy of the
				writing giving the signer that authority.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 3 - RETURNS AND PAYMENTS › Section 18-237-33-02 - Short year return; change of ownership or cessation of business

Current through June, 2024
(a) Change of ownership, complete transfer of
				business, going out of business, or otherwise ceasing to conduct business
				activity shall close the taxable year. As used in this section, a change of
				ownership means that the business is conducted by a different person or
				company. A change in ownership occurs, for example, if a sole proprietorship is
				changed to a partnership or corporation.
(b) If there is a change of ownership or
				complete transfer of business, or if a taxpayer goes out of business or
				otherwise ceases to conduct business activity, the taxpayer 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
				18-231-3-14.16(b).
(c) The taxpayer
				shall prepare and submit an annual tax return summarizing the months of the
				year engaged in the business activity on or before the twentieth day of the
				fourth month following the month in which the change of ownership, complete
				transfer of business, or cessation of business took place.
(d) A taxpayer filing any return required by
				this section may apply for an extension under section
				18-237-33-01(d).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 3 - RETURNS AND PAYMENTS › Section 18-237-34-13 - Persons with a material interest in a tax return

Current through June, 2024
Persons with a material interest in a tax return or return
				  information of a taxpayer include persons whose tax liability is based on the
				  gross income, deductions, exemptions, or tax liability reported by the
				  taxpayer, including but not limited to persons who make sales at wholesale
				  under section
				  237-4,
				  HRS, claim the subcontractor's deduction under section
				  237-13(3),
				  HRS, and divide gross income under section
				  237-18,
				  HRS; provided that the department will only disclose return information of a
				  taxpayer if the person with a material interest is under audit or examination
				  by the department and the department determines that the return information is
				  directly relevant to the tax liability of the person under audit or
				  examination. If a disclosure is made pursuant to this section, the department
				  shall maintain the confidentiality of information that is not directly relevant
				  by taking appropriate action, including redacting confidential information.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237 - GENERAL EXCISE TAX LAW › Subchapter 4 - ASSESSMENTS, REFUNDS, AND RECORDS › Section 18-237-41 - Records to be kept; resale certificates

Current through June, 2024
(a) For the duties
				of sellers and purchasers regarding resale certificates, see section
				18-237-13-02(d).
(b) For rules
				regarding records to be kept, see sections 18-231-3-14.21 to
				18-231-3-14.25.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-1-03 - "Gross rental" or "gross rental proceeds", defined

Current through June, 2024
(a) In general. As used in this chapter,
			 "gross rental" or "gross rental proceeds" means the gross receipts, cash or
			 accrued, of the taxpayer received as compensation for the furnishing of
			 transient accommodations and the value proceeding or accruing from the
			 furnishing of transient accommodations without any deductions for the cost of
			 property or services sold or of materials used, labor cost, taxes, royalties,
			 interest, discounts, or any other expenses whatsoever.
(b) Included in gross rental or gross rental
			 proceeds. Gross rental or gross rental proceeds include the following:
(1) Transient accommodations taxes for
			 transient accommodations furnished before July 1, 1990, that are visibly passed
			 on and collected from the consumer; and
(2) Commissions paid to travel
			 agents.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-1-04 - "Occupant", defined

Current through June, 2024
As used in this chapter, "occupant" means an owner of a resort
				time share vacation plan, or other person occupying the resort time share
				vacation unit.
Example 1.
E, a time share interval owner, has a
				time interval period of seven days. E, however, did not occupy the resort time
				share vacation unit but allowed a friend to occupy it for the entire seven days
				at no cost. E is an occupant, regardless of the fact that E's friend occupied
				the unit at no cost.
Example 2.
F, a time share interval owner, has a
				time interval period of seven days. F occupies the unit for two days, then
				allows a friend to occupy it for the other five days at no cost. Both F and F's
				friend are occupants.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-1-05 - "Operator", defined

Current through June, 2024
(a) In general. An
			 operator is any owner, proprietor, lessee, sublessee, mortgagee in possession,
			 licensee, or any other person who is engaged in the business of actually
			 furnishing transient accommodations. For the purposes of the tax imposed by
			 this chapter, however, an operator shall be deemed synonymous with the person
			 who is or should be licensed and required to pay the general excise tax imposed
			 upon gross income or gross receipts derived from the actual furnishing of
			 transient accommodations.
(b)
			 Application to travel agents. Traditionally, a travel agent does not actually
			 furnish transient accommodations. For the purposes of this chapter; therefore,
			 a travel agent shall not be considered an operator unless the travel agent
			 actually furnishes transient accommodations.
(c) Examples. Subsections (a) and (b) are
			 illustrated as follows:
Example 1.
Mr. Paul owns three apartment units
				and is engaged in the activity of furnishing transient accommodations. As owner
				and operator, Mr. Paul is liable for the tax imposed by this chapter.
Example 2.
The facts are the same as in Example
				1, except that Mr. Paul engages XYZ Corporation, a firm engaged in the property
				management business, to manage and rent out the apartment units. Although the
				apartments are managed and rented out by XYZ Corporation, as the owner and
				operator, Mr. Paul is liable for the tax imposed by this chapter.
Example 3.
Hotel Corporation leases for a 55-year
				period a 300-unit apartment complex from Land Corporation. Hotel Corporation
				operates the apartment complex as a "hotel". As the lessee and operator, Hotel
				Corporation is liable for the tax imposed under this chapter, and the general
				excise tax imposed under chapter
				237, HRS, on the gross rental or
				gross rental proceeds derived from the transient accommodations and apartment
				rental activities, respectively. As lessor, Land Corporation is subject to the
				general excise tax imposed under chapter
				237, HRS, on the gross income or
				gross receipts derived from the activity of leasing the apartment complex to
				Hotel Corporation.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-1-06 - "Transient", defined

Current through June, 2024
(a) A "transient"
			 is any person who stays for only a short and temporary period, such as a person
			 who comes and goes with only a brief stop. A transient includes both residents
			 and nonresidents.
(b) Individuals
			 on a month-to-month lease excluded. A transient does not include an individual
			 renting a room, suite, or the like, on a month-to-month lease, if the
			 individual:
(1) Does not have another true,
			 fixed, and permanent home and principal establishment;
(2) Moves from place to place through the use
			 of month-to-month rentals; and
(3)
			 Establishes a permanent home and principal establishment at each place which is
			 rented on a month-to-month lease.
This provision applies even if the individual terminates a
				long term rental agreement before the one hundred-eighty days expire.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-1-07 - "Transient accommodations", defined

Current through June, 2024
(a) In general.
			 "Transient accommodations" means the furnishing of a room, apartment, suite, or
			 the like which is customarily occupied for less than one-hundred-eighty
			 consecutive days for each letting by a hotel, apartment hotel, motel,
			 condominium property regime or apartment as defined in chapter
			 514A, HRS, cooperative apartments,
			 or rooming house that provides living quarters, sleeping, or housekeeping
			 accommodations, or other place in which lodgings are regularly furnished to
			 transients for a consideration.
(b)
			 Applicable presumptions. If the room, apartment, or the like is customarily
			 occupied by transients and the hotel or condominium regularly furnishes such
			 accommodations to transients, the following apply:
(1) It shall be presumed that accommodations
			 are transient accommodations if the accommodations are let for a period of less
			 than one-hundred-eighty consecutive days; and
(2) No presumption applies if the
			 accommodations are let for a period of one-hundred-eighty consecutive days or
			 longer.
(3) See section
			 18-237D-15-01 for further discussion of the one hundred-eighty day presumption
			 set forth in section
			 237D-15(b),
			 HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-2-01 - Imposition and rates

Current through June, 2024
For the purposes of this chapter, there shall be levied and
				assessed and collected each month a tax of:
(1) 7.25 percent on the gross rental or gross
			 rental proceeds derived from furnishing transient accommodations during the
			 period January 1, 1999, and thereafter; or
(2) 7.25 percent on the unit's "fair market
			 rental value" for the period beginning on January 1, 1999, and thereafter. The
			 tax shall be assessed and collected each month on the occupant of a resort time
			 share vacation unit. Every time share plan manager shall be liable for and pay
			 to the department the transient accommodations tax. If a time share unit is
			 rented, the plan manager shall be liable for the transient accommodations tax
			 on the unit's "fair market rental value" under section
			 237D-2(c) and
			 (d), HRS.
Example.
ABC Hotel, engaged in the activity of
				furnishing transient accommodations, charges and collects $500 from a transient
				($100 per night). The transient checked in on December 30, 1998, and checked
				out on January 4, 1999. The transient accommodations tax is imposed at 6
				percent for accommodations on the nights of December 30 and 31, and it is
				imposed at 7.25 percent for accommodations on the nights of January 1, 2, and
				3. The total tax due is 6 percent of $200 ($12) plus 7.25 percent of $300
				($21.75) for a total of $33.75 in transient accommodations
				tax.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-02 - Display of the registration certificate

Current through June, 2024
(a) Each
			 operator or plan manager shall at all times conspicuously display the
			 certificate of registration or a notice stating where the registration may be
			 inspected at each place for which it is issued The registration or notice must
			 be conspicuously displayed:
(1) Inside each
			 unit of which the transient accommodation consists; or
(2) At the front desk
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-08 - Display of local contact information

Current through June, 2024
Each operator or plan manager shall at all times conspicuously
				display the name, phone number, and electronic mail address of the local
				contact at the same place as the registration or notice stating where the
				registration may be inspected; provided that the local contact information
				shall be displayed at the same property as the transient accommodation.
Example 1.
Ms. Flora owns a single condominium
				unit she furnishes as a transient accommodation. The unit is one of twenty
				units in its condominium building. Ms. Flora conspicuously displays in the unit
				a notice stating that the registration may be inspected at the office of the
				property manager, which is located in a commercial building down the street.
				The registration and local contact information are available for inspection at
				the property manager's office. Ms. Flora is not in compliance with section
				18-237D4-08 because the local contact information is not displayed at the same
				property as the transient accommodation unit.
Example 2.
Building Managers Inc., a firm engaged
				in the property management business, manages a condominium apartment building
				consisting of one hundred apartment units. Each of the apartments in the
				building is owned by a different investor who rents the premises on a
				short-term basis. The condominium building has a front desk where a notice is
				conspicuously displayed stating that the registration and local contact
				information for each of the one hundred different apartments may be inspected
				upon request at the front desk. The owners of the apartment units are not in
				compliance with section 18-237D-4-08 because information for the local contacts
				are not conspicuously displayed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-09 - Procedures; scope and purpose

Current through June, 2024
(a) Sections
			 18-237D-4-09 to 18-237D-4-35 implement section
			 237D-4,
			 HRS, and apply notwithstanding any contrary provision in title 14, HRS, and the
			 rules adopted there under relating to the general enforcement of
			 taxes
(b) The administrative rules
			 contained herein govern the practice and procedure in all citations for failure
			 to display issued by the department, including the imposition of any monetary
			 fines, and any subsequent rights of review.
(c) An agency appeal of a citation for
			 failure to display under section
			 237D-4,
			 HRS, shall be conducted as a contested case under chapter
			 91, HRS. The procedures for contested
			 cases in chapter
			 91, HRS (including sections
			 91-8.5
			 through
			 91-15, HRS), shall apply
			 to agency appeals.
(d) The
			 administrative rules contained in sections 18-237D-4-09 through 18-237D-4-35
			 shall be construed to secure the just and speedy determination of every
			 citation for failure to display issued.
(e) Should any paragraph, sentence, clause,
			 phrase, or application of any portion of sections 18-237D-4-09 through
			 18-237D-4-35 be declared unconstitutional or invalid for any reason, the
			 remainder of any other application of this chapter shall not be affected
			 thereby.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-10 - Definitions

Current through June, 2024
As used in sections 18-237D-4-09 through 18-237D-4-35:
"Agency appeal" means an appeal of a citation for failure to
				display to the director or the director's designee pursuant to section
				237D-4(h),
				HRS.
"Citation for failure to display" means a citation issued for a
				failure to display the information required under either section
				237D-4(b),
				HRS, or
				237D-4(d),
				HRS.
"Department" means the department of taxation.
"Director" means the director of taxation.
"Hearing" means a contested case hearing in accordance with
				chapter
				91, HRS, to determine an agency
				appeal.
"Person" means one or more individuals, a company, a
				corporation, a partnership, an association, or any other type of legal entity
				and also includes an officer or employee of a corporation, a partner or
				employee of a partnership, a trustee of a trust, a fiduciary of an estate, or a
				member, employee, or principal of any other entity, who as such officer,
				employee, partner, trustee, fiduciary, member or principal is under a duty to
				perform and is principally responsible for performing the act in respect of
				which the violation occurs.
"Presiding officer" means the director or presiding officer who
				will be conducting the hearing.
"Respondent" means the person to whom the citation for failure
				to display is addressed.
"Special enforcement section" means the unit created within the
				department to carry out the functions set forth in section
				231-81,
				HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-11 - Fine for failure to display

Current through June, 2024
(a) A person
			 required under section
			 237D-4(b),
			 HRS, to conspicuously display a certificate of registration issued under
			 section
			 237D-4,
			 HRS, as well as the name, phone number, and electronic mail address of a local
			 contact but who fails to display one or more of those required items shall be
			 in violation of section
			 237D-4(b),
			 HRS, and shall be fined as follows:
(1) For a
			 first violation, a fine of $500 per day per transient accommodation in
			 violation;
(2) For a second
			 violation, a fine of $ 1,000 per day per transient accommodation in violation,
			 excluding days for which a fine was issued for a first violation;
(3) For third and subsequent violations, a
			 fine of $5,000 per day per transient accommodation in violation, excluding days
			 for which a fine was issued for first or second violations; provided that the
			 department may issue a fine of greater than $5,000 per day, but must provide a
			 written explanation of why the fine amount is greater on the citation
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-12 - Written warning for first violation under section 237D-4(d), HRS

Current through June, 2024
(a) In lieu of issuing a person a first
			 citation and fine for failure to display under section 18-237D-4-ll(c)(l), the
			 department shall issue the violator a written warning if the person has never
			 before received a written warning for any violation for any transient
			 accommodation under section 18-237D-4-ll(c)(l).
(b) Only one written warning in lieu of a
			 first violation and fine under subsection (a) may be issued per person. For any
			 subsequent first violations the person may commit under section
			 18-237D-4-ll(c)(l), the department shall issue a citation with a
			 fine.
(c) For purposes of this
			 section, a written warning shall contain:
(1)
			 The name and address of the violator;
(2) The specific alleged violation or
			 violations of title 14, HRS, or the administrative rules adopted
			 thereunder;
(3) The address of the
			 transient accommodation, if possible;
(4) A description of the advertisement where
			 the transient accommodation is advertised. The advertisement shall be described
			 to the best of the department's ability and may include such information as the
			 name and date of the publication, the website address or any other description
			 sufficient for a reasonable person to locate the advertisement; and
(5) A statement that the violator may be
			 cited under section 18-237D-4-13 beginning fifteen days after the written
			 warning's date of issuance for any violation related to this or any other
			 transient accommodation, including any violations related to other transient
			 accommodations operated by the violator the department subsequently discovers
			 during the fifteen-day period.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-14 - Issuance of a citation for failure to display

Current through June, 2024
(a) A
			 citation for failure to display is both a notice of violation and an offer to
			 settle an administrative case involving any violation related to the citation,
			 and may include a monetary fine where permitted under the applicable law and
			 rules.
(b) Any employee of the
			 department who is assigned to the special enforcement section or otherwise duly
			 authorized by the department may issue a citation for failure to display to a
			 person if there is reason to believe the person has violated or is violating
			 section
			 237D-4,
			 HRS, or any administrative rules adopted thereunder.
(c) A citation for failure to display may be
			 served by:
(1) Personal service on the
			 respondent, respondent's officer or director, or respondent's registered agent
			 for service of process as shown in the records of the department of commerce
			 and consumer affairs;
(2) Certified
			 mail, restricted delivery, sent to the respondent's last known business or
			 residence address or the address of respondent's registered agent for service
			 as shown in the records of the department of commerce and consumer affairs;
			 or
(3) Publication at least once in
			 each of two successive weeks in a newspaper of general circulation if service
			 by certified mail is not made because of refusal to accept service or because
			 the department has been unable to ascertain the address necessary for service
			 under paragraph (2) after reasonable and diligent inquiry. Publication shall
			 consist solely of the respondent's name and a statement that the respondent is
			 being served a citation for failure to display under section
			 237D-4,
			 HRS, by the publication and has thirty days from the date of service to
			 respond. No return information or other personal or confidential information
			 shall be disclosed in the publication.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-15 - Response to citation for failure to display

Current through June, 2024
(a) A
			 respondent must respond to a citation for failure to display within thirty days
			 from the date of service by:
(1) Paying to
			 the department the stated amount of the monetary fine, which shall constitute
			 acknowledgment of the violation and a waiver of further rights of review;
			 provided that if the tendered payment is dishonored for any reason not the
			 fault of the department, the respondent will be deemed not to have answered the
			 citation; or
(2) Appealing the
			 citation by making a written request to the department for a contested case
			 hearing in accordance with these rules and chapter
			 91, HRS, including but not limited to
			 section 18-237D-4-18. Written requests for contested case hearings may be
			 indicated on the citation itself.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-16 - Venue

Current through June, 2024
Venue of the hearing of an agency appeal is proper in the
				taxation district where the transient accommodation that is the subject of the
				violation is located, or such other location as the parties to the hearing may
				mutually agree. Any party may participate in the hearing by telephone; provided
				that the presiding officer receives written notice of intent to appear by
				telephone at least five days before the hearing.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-17 - Docket

Current through June, 2024
The director or the director's representative shall maintain a
				docket of all agency appeals of citations for failure to display and each such
				agency appeal shall be assigned a number. The docket shall be a list of appeals
				containing the names of those appealing, the number assigned to their appeals,
				and a list of records or documents filed for each appeal, including but not
				limited to all pleadings, motions, intermediate rulings, evidence received or
				considered, persons who provided oral testimony, exhibits, statements of
				matters officially noticed, offers of proof and rulings thereon, proposed
				findings and exceptions, reports of the presiding officer, and staff
				memoranda.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-18 - Hearing; request for and scheduling

Current through June, 2024
(a) Upon the
			 respondent's filing of a completed form prescribed by the department as set
			 forth in subsection (b), the director or the director's designee shall schedule
			 a hearing.
(b) The department shall
			 prepare a form for a written agency appeal request that allows the respondent
			 to provide a concise statement of the basic facts, the issues contested, and
			 the relief sought. The department may prepare such a form in the citation
			 itself. The form written agency appeal request prepared by the department must
			 be used to request an agency appeal, and written requests in any other form
			 shall not constitute a request for agency appeal under this section.
(c) No hearing shall be held until due notice
			 is given to all parties as provided in sections
			 91-9
			 and
			 91-9.5,
			 HRS, or their successor laws.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 237D - TRANSIENT ACCOMMODATIONS TAX › Section 18-237D-4-19 - Presiding officer of hearings; duties and powers; substitute presiding officers

Current through June, 2024
(a) The director
			 shall conduct the hearings on an appeal, shall render the decision, and shall
			 issue such orders and take such actions as may be required; provided that the
			 director may designate a representative, who shall be the presiding officer, to
			 conduct the hearings, and make recommendations in writing to the director,
			 which shall include recommendations as to findings of fact and conclusions of
			 law. If the presiding officer's recommendation is adverse to any party other
			 than the department, the recommended decision shall be served on the person
			 contesting the citation. The person contesting the citation shall thereafter
			 have ten days from the date the recommendation is mailed to file exceptions to
			 the recommendation and to present arguments to the director in writing. The
			 director shall then personally consider the whole record or such portion
			 thereof as may be cited by the parties, shall render the decisions as to
			 findings of fact and conclusions of law in writing, and shall issue such orders
			 and take such actions as may be further required.
(b) In all hearings, the presiding officer
			 shall have the power to give notice of the hearing, arrange for the
			 administration of oaths, examine witnesses, certify to official acts, rule on
			 offers of proof, receive relevant evidence, regulate the course and conduct of
			 the hearing, including regulating the manner of any examination of a witness to
			 prevent harassment or intimidation and ordering the removal of disruptive
			 individuals, and perform such other duties necessary for the proper conduct of
			 the hearings.
(c) The presiding
			 officer may subpoena witnesses and books, papers, documents, other designated
			 objects, or any other record, however maintained, pursuant to section
			 231-7,
			 HRS.
(d) Any of these rules of
			 practice and procedure may be suspended or waived by stipulation of all the
			 parties.
(e) The presiding officer
			 may engage the services of a stenographer, or someone similarly skilled, to
			 take a verbatim record of and transcribe the evidence presented at any hearing
			 if requested for purposes of rehearing or court review. The party making the
			 request shall be responsible for:
(1) The fees
			 and costs for the transcript;
(2)
			 Making the necessary arrangements to have the stenographer, or someone
			 similarly skilled, to notify all the parties in writing when the transcript is
			 available; and
(3) Filing a
			 certified copy of the transcript as part of the record.
If a verbatim record is taken and transcribed, any other party
				may request a copy of the transcript at that party's cost.