Office of the Auditor | State of Hawai`i

AUDITOR’S SUMMARY Report No. 26-03 This report reviews seven tax provisions under Hawai‘i’s General Excise Tax (GET) and Use Tax laws. Section 23-71 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review GET and Use Tax provisions annually, on a 10-year recurring cycle. Specifically, for 2024 and every tenth year thereafter, Section 23-77, ...
Read More 26-03, Review of General Excise and Use Tax Provisions Pursuant to Section 23-77, Hawai‘i Revised Statutes

AUDITOR’S SUMMARY Report No. 26-02 THIS REPORT ASSESSES several income tax incentives allowed under Hawai‘i law. Sections 23-91 through 23-96, Hawai‘i Revised Statutes (HRS), require the Auditor to review specific tax provisions on a five-year recurring cycle. Specifically, for 2024 and every fifth year thereafter, Section 23-96, HRS, requires the review of the following income ...
Read More 26-02, Review of Income Tax Provisions Pursuant to Section 23-96, Hawai‘i Revised Statutes