January 26, 2012
HONOLULU - Rong Zhang, owner of Excellent Auto Center, Inc. and Excellent Motor Group, Inc., was sentenced in Honolulu District Court on January 18, 2012, by the Honorable Judge Leslie A. Hayashi for willfully failing to file Excellent Auto Center, Inc.'s corporate income tax returns and annual general excise tax returns for the years 2003 through 2006. More ....
January 20, 2012
HRS 237-13; 237-24.3(8); 237D-1; 237D-2; 237D-3
The Department has issued a new letter ruling 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.
January 9, 2012
HRS 235-12.5
The Department has issued a letter ruling reaffirming a company's prior letter ruling. The prior ruling discusses installation of multiple renewable energy technology systems as well as whether the company installed commercial systems. The Department reaffirmed the prior ruling notwithstanding proposed changes to the project configuration and ownership of the company.
January 10, 2011
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January 6, 2012
HRS 235-12.5
The Department has issued a 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.
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.