Hawaii Administrative Rules Title 18 - DEPARTMENT OF TAXATION

Hawaii Administrative Rules – Title 18: Department of Taxation

Title 18 of the Hawaii Administrative Rules (HAR) is overseen by the Department of Taxation, which is responsible for administering and enforcing the state’s tax laws. This title provides detailed rules to interpret and implement various tax statutes established under Hawaii Revised Statutes (HRS), including:

Key Areas Covered Under Title 18:

General Administrative Provisions

Taxpayer identification

Recordkeeping and filing requirements

Procedures for audits and appeals

General Excise Tax (GET)

Definitions of business activities

Taxable and exempt transactions

Licensing and filing obligations

Use Tax

Applicability to out-of-state purchases

Exemptions and reporting

Income Tax (Individual and Corporate)

Definitions and residency rules

Deductions, exemptions, and credits

Withholding and estimated tax payments

Transient Accommodations Tax (TAT)

Applicability to hotels, vacation rentals, etc.

Reporting and payment schedules

Estate and Generation-Skipping Transfer Taxes

Filing obligations and valuation rules

Coordination with federal estate tax laws

Fuel, Cigarette, and Tobacco Taxes

Licensing of dealers

Reporting and tax rate specifications

Tax Credits and Incentives

Renewable energy investment credits

Research activities credit

Low-income housing credit

Electronic Filing and Payment Requirements

Mandates for e-filing for certain taxpayers

Penalties for non-compliance

Legal Authority

These rules interpret provisions of the Hawaii Revised Statutes (HRS), particularly Titles 14 and 18, and are enforceable as administrative law. They help clarify statutory provisions and provide practical procedures for compliance.

 

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