Hawaii Revenue Rulings

Latest documents

• HRS 235-1 Discussing whether a taxpayer will not be considered a resident of Hawaii even though taxpayer spent more than 200 days in this State, and for determination as to whether income earned is subject to Hawaii income tax.
• HRS 236E-5 Letter Ruling Request for an Extension to Elect Portability for Estate Tax Purposes
• HRS 235-12.5 Letter ruling discussing when a commercial solar energy system is deemed “installed and placed in service” for the purpose of the renewable energy technologies income tax credit.
• HRS 237-29.53 Discussing whether certain gross receipts are exempt from general excise tax under HRS §237-29.53
• Act 105, SLH 2011, 237-25 Ruling discussing whether a taxpayer’s gross proceeds are exempt under section 237-25 due to the grandfathering provisions of Act 105, Session Laws of Hawaii 2011.
• HRS 237-8.6 Discussing whether the county surcharge is applicable to gross receipts obtained from transactions in which Taxpayer’s customers use or consume the service outside the Oahu taxation district.
• HRS 237-9.3; 237-23 Discussing whether a state of Hawaii licensed fraternal benefit society, exempt from General Excise Tax under section 432:2-503, HRS, must also comply with the requirements of sections 237-23 and 237-9.3, HRS, in order to be exempt from General Excise Tax.
• HRS 235-12.5 Letter ruling discussing three companies’ installations of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether the companies installed commercial systems for purposes of the renewable energy technologies income tax credit.
• HRS 237-13; 237-24.3(8); 237D-1; 237D-2; 237D-3 Discussing the General Excise Tax and Transient Accommodations Tax obligations of a Taxpayer engaged in the rental of accommodations in rehabilitated military barracks located on a secure military installation in Hawaii.
• HRS 237-29.5; 237-29.53 Letter ruling discussing whether general excise tax must be paid on the sale of software developed and then licensed and/or sold to a related company.

Featured documents

• HRS 235-12.5 Letter ruling discussing three companies’ installations of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether the companies installed commercial systems for purposes of the renewable energy technologies income tax credit.
• HRS 237-13; 237-24.3(8); 237D-1; 237D-2; 237D-3 Discussing the General Excise Tax and Transient Accommodations Tax obligations of a Taxpayer engaged in the rental of accommodations in rehabilitated military barracks located on a secure military installation in Hawaii.
• HRS 237-29.5; 237-29.53 Letter ruling discussing whether general excise tax must be paid on the sale of software developed and then licensed and/or sold to a related company.
• HRS 237-13(2)(B); HAR 237-13-02.01; HAR 237-13-8.6-02 Discussing whether an out-of-state retailer is subject to general excise tax on gross income from sales of tangible personal property sold to persons in Hawaii, where that seller has an affiliate company which has brick-and-mortar retail locations in Hawaii.
• HRS 237-7, 237-29.53; HAR 18-237-8.6-03 Discussing whether income earned as an editor of a publication for an out-of-state organization is subject to General Excise Tax and whether income earned from the sale of freelance articles is subject to General Excise Tax.
• 235-7.3 Letter ruling discussing the application of the income tax exclusion for royalties and other income under Section 235-7.3, HRS, to an actor receiving royalties or other income from performing arts products.
• HRS 235-68 Letter ruling regarding the application of HARPTA to sales of real property located in Hawaii.
• HRS 235-110.9, 235-7.3, 235-9.5 Increases the comfort ruling credit cap in a previously issued QHTB comfort ruling letter.
• HRS 235-110.9 Increases the comfort ruling credit cap in a previously issued QHTB comfort ruling letter.
• HRS 237-26 Letter ruling discussing the proper treatment of gross proceeds derived from the performance of scientific work under contracts entered into with the United States.