Hawai?i Department of Taxation - Ka ?Oihana ?Auhau

DOTAX would like to wish everyone a Happy Thanksgiving next week, and to let you know that offices statewide will be closed on both Thursday, November 28, 2024, for the state holiday and Friday, November 29, 2024, for the Governor's grant of administrative leave. DOTAX will resume operations on Monday, December 2, 2024. Mahalo!

Our 2024 WSATA Conference wrapped up yesterday in Palm Springs, California, and what an incredible gathering. The morning general sessions got everyone off on the right foot with fun and informative reports from leadership sharing happenings within their organizations. The final two days included reports from State of Alaska Department of Revenue Deputy Director Brandon Spanos, Colorado Department of Revenue Executive Director Heidi Humphreys, Hawai?i Department of Taxation - Ka ?Oihana ?Auhau Director Gary S. Suganuma, Idaho State Tax Commission Chairman Jeff McCray, Taxation and Revenue New Mexico Chief Legal Counsel Dee Wald, Arizona Department of Revenue Director Robert Woods, Montana Department of Revenue Director Brendan Beatty, Nevada Department of Taxation Executive Director Shellie Hughes, and Utah State Tax Commission Deputy Executive Director Deanna Hearing.? The conference was among the biggest for WSATA with over 270 attendees taking advantage of the conference’s more than 40 learning sessions and networking events. Opportunities to collaborate and share ideas were plentiful. Let’s do it all again next year in Albuquerque! #wsata2024 #connection #collaboration #taxadmin

Pursuant to Chapter 91, Hawaii Revised Statutes, notice is hereby given that the Department of Taxation (DOTAX), State of Hawaii, will hold a public hearing to allow the public to comment on the proposed amendment of Hawai?i? Administrative Rules section 18-235- 61-06. The proposed amendments incorporate "Appendix 1: Income Tax Withholding Tables for tax year 2025 (August 16, 2024)" for employers to use to determine the amount of income tax to be withheld. The meeting will be held in-person on Tuesday, November 19, 2024, 9:00 a.m. See below for detailed information. Link to Withholding Tables: https://lnkd.in/gHR8EQra

Tax Information Release 2024-04: General Excise Tax on Payments Made by Film Production Companies to Payroll Service Providers, has just been posted. TIR 2024-04 provides guidance on the imposition and calculation of the Hawai?i general excise tax (GET) to payroll service providers hired by film production companies operating in the State, application of the GET exemption for professional employer organizations (PEOs) under section 237-24.75(3), Hawaii Revised Statutes (HRS), and whether payments made by a production company to a payroll service provider are eligible to be claimed as qualified production costs for the motion picture, digital media, and film production income tax credit (the “Film Credit”) under section 235-17, HRS.

DOTAX is hiring! We are looking for an experienced and innovative Human Resources professional to help move the Department forward! To apply, please reference the information posted below.

The neighbor island 2024 DOTAX Tax Workshop tour was a success, with a great turnout and amazing questions and interactions with tax practitioners! Next and last stop, Oahu! Please join us on Monday, November 4, 2024, at the Hawai?i Convention Center to hear the latest tax updates and to earn your 3 hours of Hawai?i Board of Public Accountancy Continuing Professional Education credits. A virtual (non-interactive) option will be available for the same cost, however the booklet material will not be mailed to those participating online, but will receive an electronic copy of the materials. You must be logged for the entirety of the workshop to receive CPE credit. Registration link: https://lnkd.in/gd5zk4uq

The State of Hawai?i is #hiring on O'ahu. Please visit jobs.hawaii.gov/careers for more information and to apply. Hawai‘i State Department of Health State of Hawaii, Department of Transportation State of Hawaii Department of Agriculture Hawai?i Department of Taxation - Ka ?Oihana ?Auhau Hawaii Department of Labor & Industrial Relations #hawaiiishiring #stateofhawaii #statejobs #oahujobs #jobopenings #recruitment #civilservice #publicservice

With the Kaua?i tax workshop under our belt (mahalo to the wonderful practitioners on the beautiful Garden Isle who attended!), there is still time to register for our upcoming workshops on the Big Island, Maui and Oahu! See the below flyer for additional details. A late registration fee may apply for some workshop dates. Hope to see you there!

Do you pay General Excise Tax on the full price or a discounted price? Good question! See below for the answer: This Tax Information Release (TIR) provides guidance on the assessment of the general excise tax (GET) on discounted sales. This TIR responds to multiple inquiries as to whether a seller is subject to GET on the full price of a discounted item and, if so, whether that seller may “pass on” GET owed on the full price to a customer who pays a discounted price.?

DOTAX published Tax Information Release 2024-02 today, entitled, "Act 76, Session Laws of Hawaii 2024, Relating to Rent Collection Agreements and Proposed Temporary Administrative Rules." The purpose of the Tax Information Release (TIR) is to provide guidance on the filing requirements for third-party rent collectors, consequences for noncompliance under Act 76, Session Laws of Hawaii 2024 ("Act 76"), and notice of related proposed temporary administrative rules.