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Letter Rulings
FIVE MOST RECENT:
[ 2012-06 ] [ 2012-05 ] [ 2012-04 ] [ 2012-03 ] [ 2012-02 ]
Act 155, SLH 2010
| Number | Date | Title/Description |
|---|---|---|
| 2010-16 | August 3, 2010 | Act 155, SLH 2010 Letter ruling discussing the application of Act 155, SLH 2010, to a federal instrumentality. |
235-2.45
| Number | Date | Title/Description |
|---|---|---|
| 2010-08 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5, 235-2.45 Qualified high technology business comfort ruling for company whose qualified research is qualified research as defined under section 41(d) of the Internal Revenue Code and biotechnology. Includes a discussion relating to investment credit claim timing, credit allocations, and issues associated with investors that are insurance companies. |
235-2.45(d)
| Number | Date | Title/Description |
|---|---|---|
| 2009-06 | October 9, 2009 | HRS 235-110.9, 235-2.45(d) Qualified high technology business comfort ruling for a previously qualified company on whether a proposed method of allocating credits generated from investments made on or after May 1, 2009 complies with HRS § 235-2.45(d), as amended by Act 178 SLH 2009. |
235-2.45(e)
| Number | Date | Title/Description |
|---|---|---|
| 2010-09 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5; 235-2.45(e) Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software. |
235-7(a)(13)
| Number | Date | Title/Description |
|---|---|---|
| 2010-17 | August 4, 2010 | HRS 235-7(a)(13) Letter ruling discussing the exclusion from income tax of gain realized from the sale of leased fee interests in condominium units to the condominium's association of apartment owners. |
235-7.3
| Number | Date | Title/Description |
|---|---|---|
| 2011-02 | February 4, 2011 | 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. |
| 2010-34 | December 30, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-33 | December 13, 2010 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the design and development of computer software. |
| 2010-30 | November 23, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology and ocean science. |
| 2010-24 | October 14, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-22 | October 6, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-19 | September 10, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Increases the comfort ruling credit cap in a previously issued QHTB comfort ruling letter. |
| 2010-13 | July 14, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is performing arts products. |
| 2010-11 | April 28, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is biotechnology. |
| 2010-10 | April 27, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is performing arts products. |
| 2010-09 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5; 235-2.45(e) Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software. |
| 2010-08 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5, 235-2.45 Qualified high technology business comfort ruling for company whose qualified research is qualified research as defined under section 41(d) of the Internal Revenue Code and biotechnology. Includes a discussion relating to investment credit claim timing, credit allocations, and issues associated with investors that are insurance companies. |
| 2009-10 | December 11, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is biotechnology |
| 2009-09 | November 30, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is the creation of performing arts products. |
| 2009-08 | November 23, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business letter ruling providing an increase in the cap amount of investments that may rely upon conclusions set forth in a prior comfort ruling. |
235-9.5
| Number | Date | Title/Description |
|---|---|---|
| 2010-34 | December 30, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-33 | December 13, 2010 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the design and development of computer software. |
| 2010-30 | November 23, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology and ocean science. |
| 2010-24 | October 14, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-22 | October 6, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-19 | September 10, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Increases the comfort ruling credit cap in a previously issued QHTB comfort ruling letter. |
| 2010-13 | July 14, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is performing arts products. |
| 2010-11 | April 28, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is biotechnology. |
| 2010-10 | April 27, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is performing arts products. |
| 2010-09 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5; 235-2.45(e) Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software. |
| 2010-08 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5, 235-2.45 Qualified high technology business comfort ruling for company whose qualified research is qualified research as defined under section 41(d) of the Internal Revenue Code and biotechnology. Includes a discussion relating to investment credit claim timing, credit allocations, and issues associated with investors that are insurance companies. |
| 2009-10 | December 11, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is biotechnology |
| 2009-09 | November 30, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is the creation of performing arts products. |
| 2009-08 | November 23, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business letter ruling providing an increase in the cap amount of investments that may rely upon conclusions set forth in a prior comfort ruling. |
| 2009-05 | September 15, 2009 | HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the development and design of certain computer software |
| 2009-04 | September 2, 2009 | HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and non-fossil fuel energy related technology |
| 2009-03 | August 31, 2009 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology |
| 2009-02 | August 28, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software |
| 2009-01 | June 29, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software |
235-12.5
| Number | Date | Title/Description |
|---|---|---|
| 2012-05 | February 2, 2012 | 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. |
| 2012-03 | January 9, 2012 | HRS 235-12.5 Reaffirming, notwithstanding proposed changes to the project configuration and company ownership, a prior letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes as well as whether the company installed commercial systems. |
| 2012-01 | January 9, 2012 | HRS 235-12.5 Letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether a company has installed a commercial system for purposes of the renewable energy technologies income tax credit. |
| 2011-07 | September 13, 2011 | HRS 235-12.5 Determining that a taxpayer, in a situation where more than one renewable energy technology system is necessitated, has legitimate, nontax reasons for choosing the composition of those multiple systems. |
| 2011-06 | September 2, 2011 | HRS 235-12.5 Letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether a company has installed a commercial system for purposes of the renewable energy technologies income tax credit. |
| 2011-03 | February 11, 2011 | HRS 235-12.5 Letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether a company has installed a commercial system for purposes of the renewable energy technologies income tax credit. |
| 2011-01 | January 27, 2011 | HRS 235-12.5 Letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether a company has installed a commercial system for purposes of the renewable energy technologies income tax credit. |
| 2010-29 | November 23, 2010 | HRS 235-12.5 Letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether a company has installed a commercial system for purposes of the renewable energy technologies income tax credit. |
| 2010-27 | November 4, 2010 | HRS 235-12.5 Letter ruling discussing a company's installation of multiple renewable energy technology systems for nontax purposes, as well as a determination of whether a company has installed a commercial system for purposes of the renewable energy technologies income tax credit. |
| 2010-25 | October 15, 2010 | HRS 235-12.5 Letter ruling discussing a nonresident individual's claim for the renewable energy technologies income tax credit in refundable form. |
| 2010-23 | October 6, 2010 | HRS 235-12.5 Letter ruling determining a "system" for purposes of the renewable energy technologies income tax credit. |
| 2010-20 | August 18, 2010 | HRS 235-12.5 Letter ruling regarding the renewable energy technologies income tax credit and its application to multiple systems in the context of multiple single-family residential properties. |
| 2010-05 | March 25, 2010 | HRS 235-12.5 Letter ruling regarding the application of the renewable energy technologies income tax credit in commercial applications, as well as defining the term "system" for purposes of the credit. |
235-17
| Number | Date | Title/Description |
|---|---|---|
| 2010-18 | Auguat 26, 2010 | HRS 235-17 Application of TIR 2010-04 to separate motion picture production companies. |
235-61
| Number | Date | Title/Description |
|---|---|---|
| 2009-07 | November 10, 2009 | HRS 235-61 Letter ruling regarding Hawaii income tax withholding obligations for crew members working on research vessels. |
235-68
| Number | Date | Title/Description |
|---|---|---|
| 2011-09 | November 10, 2011 | HRS 235-68 Letter ruling regarding the application of HARPTA to sales of real property located in Hawaii. |
235-110.9
| Number | Date | Title/Description |
|---|---|---|
| 2010-34 | December 30, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-33 | December 13, 2010 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the design and development of computer software. |
| 2010-30 | November 23, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology and ocean science. |
| 2010-24 | October 14, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-22 | October 6, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is performing arts products. |
| 2010-19 | September 10, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Increases the comfort ruling credit cap in a previously issued QHTB comfort ruling letter. |
| 2010-15 | August 2, 2010 | HRS 235-110.9 Increases the comfort ruling credit cap in a previously issued QHTB comfort ruling letter. |
| 2010-13 | July 14, 2010 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is performing arts products. |
| 2010-12 | May 3, 2010 | HRS 235-110.9 Letter discussing the allocation of high technology business investment tax credits generated from investments made before May 1, 2009. |
| 2010-11 | April 28, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is biotechnology. |
| 2010-10 | April 27, 2010 | HRS 235-110.9; 235-7.3; 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is performing arts products. |
| 2010-09 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5; 235-2.45(e) Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software. |
| 2010-08 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5, 235-2.45 Qualified high technology business comfort ruling for company whose qualified research is qualified research as defined under section 41(d) of the Internal Revenue Code and biotechnology. Includes a discussion relating to investment credit claim timing, credit allocations, and issues associated with investors that are insurance companies. |
| 2009-10 | December 11, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is biotechnology |
| 2009-09 | November 30, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is the creation of performing arts products. |
| 2009-08 | November 23, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business letter ruling providing an increase in the cap amount of investments that may rely upon conclusions set forth in a prior comfort ruling. |
| 2009-06 | October 9, 2009 | HRS 235-110.9, 235-2.45(d) Qualified high technology business comfort ruling for a previously qualified company on whether a proposed method of allocating credits generated from investments made on or after May 1, 2009 complies with HRS § 235-2.45(d), as amended by Act 178 SLH 2009. |
| 2009-05 | September 15, 2009 | HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the development and design of certain computer software |
| 2009-04 | September 2, 2009 | HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and non-fossil fuel energy related technology |
| 2009-03 | August 31, 2009 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology |
| 2009-02 | August 28, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software |
| 2009-01 | June 29, 2009 | HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software |
235-110.91
| Number | Date | Title/Description |
|---|---|---|
| 2010-33 | December 13, 2010 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the design and development of computer software. |
| 2010-09 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5; 235-2.45(e) Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software. |
| 2010-08 | April 16, 2010 | HRS 235-110.9; 235-110.91; 235-7.3; 235-9.5, 235-2.45 Qualified high technology business comfort ruling for company whose qualified research is qualified research as defined under section 41(d) of the Internal Revenue Code and biotechnology. Includes a discussion relating to investment credit claim timing, credit allocations, and issues associated with investors that are insurance companies. |
| 2009-05 | September 15, 2009 | HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the development and design of certain computer software |
| 2009-04 | September 2, 2009 | HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and non-fossil fuel energy related technology |
| 2009-03 | August 31, 2009 | HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology |
237-4(a)
| Number | Date | Title/Description |
|---|---|---|
| 2010-04 | March 4, 2010 | HRS 237-13(2)(A); 237-4(a); 237-13(1)(A); 237-13(6)(A); 237-16(A); 238-2 Letter ruling regarding the application of the general excise tax on the sale of tangible personal property by an out-of-state seller. |
237-4(a)(8)
| Number | Date | Title/Description |
|---|---|---|
| 2010-21 | September 27, 2010 | HRS 237-4(a)(8); 237-13.3 Letter ruling which discusses the application of the general excise tax wholesale rate to sales of leis to hotels. |
| 2010-07 | April 8, 2010 | HRS 237-4(a)(8); 237-4(a)(10); 237-24.3(7) Letter ruling regarding the application of the general excise tax wholesale rate to sales of medical supplies. |
237-4(a)(10)
| Number | Date | Title/Description |
|---|---|---|
| 2010-07 | April 8, 2010 | HRS 237-4(a)(8); 237-4(a)(10); 237-24.3(7) Letter ruling regarding the application of the general excise tax wholesale rate to sales of medical supplies. |
237-4(a)(10)(i)
| Number | Date | Title/Description |
|---|---|---|
| 2010-02 | February 10, 2010 | HRS 237-4(a)(10)(i); 237-7; 237-25 Letter ruling regarding the general excise tax exemption for sales of tangible personal property to the federal government where the purchase price includes a free 'repair or replacement' warranty. |
237-7
| Number | Date | Title/Description |
|---|---|---|
| 2010-02 | February 10, 2010 | HRS 237-4(a)(10)(i); 237-7; 237-25 Letter ruling regarding the general excise tax exemption for sales of tangible personal property to the federal government where the purchase price includes a free 'repair or replacement' warranty. |
237-13
| Number | Date | Title/Description |
|---|---|---|
| 2012-04 | January 24, 2012 | 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. |
237-13(1)(A)
| Number | Date | Title/Description |
|---|---|---|
| 2010-04 | March 4, 2010 | HRS 237-13(2)(A); 237-4(a); 237-13(1)(A); 237-13(6)(A); 237-16(A); 238-2 Letter ruling regarding the application of the general excise tax on the sale of tangible personal property by an out-of-state seller. |
237-13(2)(A)
| Number | Date | Title/Description |
|---|---|---|
| 2010-04 | March 4, 2010 | HRS 237-13(2)(A); 237-4(a); 237-13(1)(A); 237-13(6)(A); 237-16(A); 238-2 Letter ruling regarding the application of the general excise tax on the sale of tangible personal property by an out-of-state seller. |
237-13(6)(A)
| Number | Date | Title/Description |
|---|---|---|
| 2010-04 | March 4, 2010 | HRS 237-13(2)(A); 237-4(a); 237-13(1)(A); 237-13(6)(A); 237-16(A); 238-2 Letter ruling regarding the application of the general excise tax on the sale of tangible personal property by an out-of-state seller. |
237-13.3
| Number | Date | Title/Description |
|---|---|---|
| 2010-21 | September 27, 2010 | HRS 237-4(a)(8); 237-13.3 Letter ruling which discusses the application of the general excise tax wholesale rate to sales of leis to hotels. |
237-16(A)
| Number | Date | Title/Description |
|---|---|---|
| 2010-04 | March 4, 2010 | HRS 237-13(2)(A); 237-4(a); 237-13(1)(A); 237-13(6)(A); 237-16(A); 238-2 Letter ruling regarding the application of the general excise tax on the sale of tangible personal property by an out-of-state seller. |
237-17
| Number | Date | Title/Description |
|---|---|---|
| 2010-14 | July 29, 2010 | HRS 237-24(13); 237-17 Letter ruling discussing the general excise tax rate and exemptions for corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled. |
237-20
| Number | Date | Title/Description |
|---|---|---|
| 2011-12 | December 9, 2011 | HRS 273-20 Letter ruling discussing the reimbursement exemption under section 237-20. |
| 2010-06 | March 23, 2010 | HRS 273-20 Letter ruling regarding general excise tax treatment of amounts withheld by manager of an apartment rental program. |
237-23(a)(4)
| Number | Date | Title/Description |
|---|---|---|
| 2010-26 | October 19, 2010 | HRS 273-23(b)(3), 273-23(a)(4) Application of the general excise tax on the sale of audio tours by a nonprofit organization. |
237-23(b)(3)
| Number | Date | Title/Description |
|---|---|---|
| 2010-26 | October 19, 2010 | HRS 273-23(b)(3), 273-23(a)(4) Application of the general excise tax on the sale of audio tours by a nonprofit organization. |
237-24(13)
| Number | Date | Title/Description |
|---|---|---|
| 2010-14 | July 29, 2010 | HRS 237-24(13); 237-17 Letter ruling discussing the general excise tax rate and exemptions for corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled. |
237-24.3(7)
| Number | Date | Title/Description |
|---|---|---|
| 2010-07 | April 8, 2010 | HRS 237-4(a)(8); 237-4(a)(10); 237-24.3(7) Letter ruling regarding the application of the general excise tax wholesale rate to sales of medical supplies. |
237-24.3(8)
| Number | Date | Title/Description |
|---|---|---|
| 2012-04 | January 24, 2012 | 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. |
237-24.9
| Number | Date | Title/Description |
|---|---|---|
| 2010-01 | January 22, 2010 | HRS 273-24.9; 238-1(8) Letter ruling regarding the application of the use tax to a jet engine imported into the State as a spare part. |
237-24.75
| Number | Date | Title/Description |
|---|---|---|
| 2010-31 | December 1, 2010 | HRS 237-24.75, 373K-1 Letter ruling discussing the application of the Professional Employment Organization (PEO) general excise tax exemption to a company providing PEO services to a group of related companies and a third party. |
237-25
| Number | Date | Title/Description |
|---|---|---|
| 2011-11 | December 7, 2011 | 237-25, 237-29.5, 237-29.53, 238-2, 238-2.3 HRS Letter ruling regarding the general excise tax exemption for sales of tangible personal property to the federal government in Hawaii. |
| 2010-02 | February 10, 2010 | HRS 237-4(a)(10)(i); 237-7; 237-25 Letter ruling regarding the general excise tax exemption for sales of tangible personal property to the federal government where the purchase price includes a free 'repair or replacement' warranty. |
237-26
| Number | Date | Title/Description |
|---|---|---|
| 2012-02 | January 6, 2012 | 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. |
| 2011-10 | December 7, 2011 | 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. |
| 2011-08 | August 30, 2011 | 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. |
| 2011-04 | May 23, 2011 | 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. |
| 2010-28 | November 16, 2010 | HRS 237-26; 238-3(j) Letter ruling discussing the proper treatment of gross proceeds derived from the performance of scientific work under contracts entered into with the United States. |
237-28.1
| Number | Date | Title/Description |
|---|---|---|
| 2010-03 | March 3, 2010 | HRS 237-28.1 Letter ruling regarding the general excise tax exemption for proceeds received from ship repair of federally owned vessels. |
237-29.5
| Number | Date | Title/Description |
|---|---|---|
| 2012-06 | March 23, 2012 | 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. |
| 2011-11 | December 7, 2011 | HRS 237-25, 237-29.5, 237-29.53, 238-2, 238-2.3 Letter ruling regarding the general excise tax exemption for services exported to a federal government customer located outside Hawaii. |
237-29.53
| Number | Date | Title/Description |
|---|---|---|
| 2012-06 | March 23, 2012 | 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. |
| 2011-11 | December 7, 2011 | HRS 237-25, 237-29.5, 237-29.53, 238-2, 238-2.3 Letter ruling regarding the general excise tax exemption for services exported to a federal government customer located outside Hawaii. |
237D-1
| Number | Date | Title/Description |
|---|---|---|
| 2012-04 | January 24, 2012 | 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. |
237D-2
| Number | Date | Title/Description |
|---|---|---|
| 2012-04 | January 24, 2012 | 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. |
237D-3
| Number | Date | Title/Description |
|---|---|---|
| 2012-04 | January 24, 2012 | 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. |
238-1(6)
| Number | Date | Title/Description |
|---|---|---|
| 2010-32 | December 2, 2010 | HRS 238-1(6) Letter ruling discussing the application of the use tax to a portfolio of commercial aircraft used in interstate air transportation. |
238-1(8)
| Number | Date | Title/Description |
|---|---|---|
| 2010-01 | January 22, 2010 | HRS 273-24.9; 238-1(8) Letter ruling regarding the application of the use tax to a jet engine imported into the State as a spare part. |
238-2
| Number | Date | Title/Description |
|---|---|---|
| 2011-11 | December 7, 2011 | 237-25, 237-29.5, 237-29.53, 238-2, 238-2.3 Letter ruling regarding the imposition of use tax on the importation of tangible personal property for sale to the federal government in Hawaii. |
| 2010-04 | March 4, 2010 | HRS 237-13(2)(A); 237-4(a); 237-13(1)(A); 237-13(6)(A); 237-16(A); 238-2 Letter ruling regarding the application of the general excise tax on the sale of tangible personal property by an out-of-state seller. |
238-2.3
| Number | Date | Title/Description |
|---|---|---|
| 2011-11 | December 7, 2011 | 237-25, 237-29.5, 237-29.53, 238-2, 238-2.3 Letter ruling regarding the imposition of use tax on imported services sold to the federal government at locations in Hawaii and outside of Hawaii. |
238-3(j)
| Number | Date | Title/Description |
|---|---|---|
| 2010-28 | November 16, 2010 | HRS 237-26; 238-3(j) Letter ruling discussing the proper treatment of gross proceeds derived from the performance of scientific work under contracts entered into with the United States. |
251-2
| Number | Date | Title/Description |
|---|---|---|
| 2011-05 | May 23, 2011 | HRS 251-2 Letter ruling regarding the imposition of rental motor vehicle surcharge tax upon certain types of motor vehicles. |
373K-1
| Number | Date | Title/Description |
|---|---|---|
| 2010-31 | December 1, 2010 | HRS 237-24.75, 373K-1 Letter ruling discussing the application of the Professional Employment Organization (PEO) general excise tax exemption to a company providing PEO services to a group of related companies and a third party. |