Tax Facts
Tax Facts are publications of the Department of Taxation on tax subjects of current interest and are not intended to be a complete statement of the law. Subsequent developments in the law (legislation, rules, cases, etc.) should be consulted.
2007
There are currently no new Tax Facts for this year. For revisions during 2007, see updates below.
2002 - 2006
There were no Tax Facts issued from 2002 - 2006.
2001
| Number |
Date |
Title / Description |
| TF 2001-1 |
May, 2001 |
Hawaii Tax Appeals |
| TF 2001-2 |
May, 2001 |
Taxation of Agricultural and Aquacultural Producers in Hawaii |
2000
| Number |
Date |
Title / Description |
| TF 2000-1 (PDF) |
Revised July, 2007 |
Tax Clearance Requirements and Other Related Tax Information For State & County Contracts |
| TF 2000-2 |
December, 2000 |
Offers in Compromise |
1999
| Number |
Date |
Title / Description |
| TF 1999-1 (PDF) |
July, 1999 |
Hawaii's Fuel Tax |
| TF 1999-2 (PDF) |
Revised September, 1999 |
Business Tax Incentives |
| TF 1999-3 (PDF) |
Revised July, 2007 |
Contractors and the General Excise and Use Taxes |
| TF 1999-4 |
December, 1999 |
Parent Teacher Organizations and Other School Related Organizations |
1998
| Number |
Date |
Title / Description |
| TF 1998-1 |
April, 1998 |
General Excise Tax on Medical and Dental Charges |
| TF 1998-2 (PDF) |
September, 1998 |
Taxation of Motor Carriers - Public Service Company Tax Law |
| TF 1998-3 (PDF) |
November, 1998 |
Tax Issue for Hawaii Nonprofit Organizations |
| TF 1998-4 (PDF) |
December, 1998 |
Transient Accommodations Tax on Time Share Occupancy |
1997
| Number |
Date |
Title / Description |
| TF 1997-1 |
February, 1997 |
Contractors and the General Excise and Use Taxes - superceded by TF 1999-3 (PDF) |
| TF 1997-2 (PDF) |
March, 1997 |
Income Tax Issues for Nonresident Members of the U.S. Armed Forces (pdf) |
| TF 1997-3 (PDF) |
December, 1997 |
Starting a Business - Licenses and Taxes |
| TF 1997-4 (PDF) |
December, 1997 |
Revised Form N-15: Non Resident and Part-Year Resident Return |
1996
| Number |
Date |
Title / Description |
| TF 1996-1 (PDF) |
Revised July, 2000 |
General Excise vs. Sales Tax |
| TF 1996-2 |
June, 1996 |
Transient Accommodations Tax |
| TF 1996-3 |
July, 1996 |
Tax Clearances Now Needed by Businesses Entering into State and County Contracts - superceded by TF 2000-1 |
1995
| Number |
Date |
Title / Description |
| TF 1995-1 |
September, 1995 |
All About the Hawaii Use Tax |
| TF 1995-2 |
December, 1995 |
The New One-Page Return: Form N-11 |
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