Office of the Auditor | State of Hawai`i

Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle, including provisions for the Public Service Company Tax and Insurance Premium Tax.

Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax credits, exclusions, and deductions on a five-year recurring cycle.

Date	Report No - Title	Related Links	Dept/Agency	Subject	Report Type
08/21/2024	24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews
08/14/2024	24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai‘i Revised Statutes	Summary	Taxation		Tax Reviews
12/13/2023	23-15, Review of Income Tax Provisions Pursuant to Section 23-94, Hawai‘i Revised Statutes	Summary	Taxation		Tax Reviews
12/12/2023	23-14, Review of General Excise and Use Tax Provisions Pursuant to Section 23-75, Hawai‘i Revised Statutes	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews
06/29/2022	22-07, Review of Income and Financial Institutions Tax Provisions Pursuant to Section 23-93, Hawai‘i Revised Statutes	Summary	Taxation		Tax Reviews
06/28/2022	22-06, Review of Tax Provisions Pursuant to Section 23-74, Hawai‘i Revised Statutes	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews
04/01/2021	21-07, Review of General Excise and Use Tax Exemptions and Exclusions Pursuant to Section 23-73, Hawai‘i Revised Statutes	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews
03/31/2021	21-06, Review of Income and Financial Institutions Tax Credits Pursuant to Section 23-92, Hawai‘i Revised Statutes	Summary	Taxation		Tax Reviews
06/25/2020	20-09, Review of General Excise and Use Tax Exemptions and Exclusions	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews