County Surcharge

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County Surcharge

Sourcing Rules

Act 247, SLH 2005 Relating to County Surcharge on State Tax (Act 247) requires the Department of Taxation to promulgate rules addressing in which counties a taxpayer is engaged in business for purposes of imposing the 0.5% county surcharge. New Hawaii Administrative Rules (HAR) section 18-237-8.6, implementing this requirement became effective on December 7, 2006. HAR section 18-237-8.6 may be obtained by clicking on the following link: HAR section 18-237-8.6.

For a short summary of the rules, County Surcharge - Summary.

Tax Information Release 2007-01

Tax Information Release 2007-01 Relating to the Application of the County Surcharge Sourcing Rules to Real Property Management Companies.

Tax Announcement 2006-17

Tax Announcement 2006-17 Relating to the Application of the County Surcharge Sourcing Rules to Cash Basis and Accrual Basis Accounting Method Taxpayers.

Pass-On Rate

Tax Announcement 2006-15 General Excise Tax (GET) and County Surcharge Tax (CST) Visibly Passed on to Customers.

Taxpayers and Businesses - When Does It Apply?

Oahu Taxpayer (Business)

Taxability and the County Surcharge - Oahu

Neighbor Island (Non-Oahu) Taxpayer (Business)

Taxability and the County Surcharge - Neighbor Island

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More information:

Tax Announcement 2005-11 Act 247, Session Laws of Hawaii 2005, Relating to County Surcharge on State Tax.

Act 247, SLH 2005

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Suggestions?

Any comments or suggestions, please email Tax.Rules.Office@hawaii.gov.

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