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Hawaii General Excise
and Use Tax
Honolulu, Hawaii • March 19, 2014
Faculty
No matter the size, every business needs to comply
with general excise laws – find out how.
Ray Kamikawa
Chun, Kerr, Dodd, Beaman & Wong, LLLP
Thomas Yamachika
Aloha State Tax
For more information about our speakers, go to www.lorman.com/ID392495.
You can avoid crippling fines and make tax audits manageable with an
updated knowledge of Hawaii general excise and use tax rules and
regulations. Attend this seminar and we will help you identify a myriad
of general excise and use tax issues relevant to your company or
clients.
Register today and understand the general excise and use tax
complexities that confound many business owners. You will find out
what’s taxable, the best way to handle multistate issues and how to
survive general excise tax audits. Don’t end up with the penalties
and interest that are so dangerous for your budget in this volatile
economy – register today.
Benefits for you
• Know your general excise tax obligations and keep your organization
audit-ready
• Learn easy ways for determining what’s taxable and what’s exempt
• Fully understand your general excise tax obligations when it comes to
business-casual sales
• Maximize your chances for success in appeal procedures
Continuing Education Credit
• CAC 1.0
• HI VCLE 6.50 • CPE 8.0
For more detailed CE credit information, visit us at www.lorman.com/ID392495
or contact us at 866-352-9540.
R
Keeping You Current.
Helping You Succeed.
TM
EDUCATION SERVICES
A DIVISION OF LORMAN BUSINESS CENTER, INC.
Committed to Quality Continuing Education Since 1987
Learning Objectives
• You will be able to review general excise and use tax.
• You will be able to discuss general excise tax provisions.
• You will be able to explain use tax provisions.
• You will be able to describe new developments.
Seminar Agenda
8:00 am - 8:30 amRegistration
8:30 am - 9:00 am
Overview of General Excise and Use Tax
—— Ray Kamikawa and
Thomas Yamachika
9:00 am - 12:00 pm
General Excise Tax Provisions
—— Ray Kamikawa and
Thomas Yamachika
•Persons Taxable
•Engaging in Business-Casual Sales
•Gross Income Defined
•Wholesale or Retail
•Manufacturing
•Contractors
•Service Business
•Real Property Rents
•Other Income
•Reimbursements
•Accounting Problems
•Exemptions, Includes Income Splitting
•Procedural Matters
–– Filing Frequency
–– G-45 vs. G-49
–– Cancellation
•Exempt Organizations
1:00 pm - 2:30 pm
(Break 10:20 am – 10:30 am)
12:00 pm - 1:00 pm
Lunch (On Your Own)
Use Tax Provisions
—— Thomas Yamachika
•Use Tax Rates
•Imported Property
•Imported Services
•Exemptions
•Procedural Matters
•TIR on Capital Goods Excise Tax Credit
2:30 pm - 2:40 pmBreak
2:40 pm - 3:30 pm
New Developments
•New Legislation
•New Guidance
3:30 pm - 4:30 pm
—— Ray Kamikawa and
Thomas Yamachika
Procedure and Administration
—— Ray Kamikawa and
Thomas Yamachika
•Audit Process
•Appeals Process
•Statute of Limitations
•Assessment
•Refund
•Penalties and Interest
•Criminal Penalties
Presented By:
Ray Kamikawa
•Partner at Chun, Kerr, Dodd, Beaman & Wong, LLLP
•Practices in the areas of business and real estate structuring, tax planning, nonprofit organizations, and federal and state tax
controversies
•Director of Taxation, State of Hawaii, 1995 to 2000
•Attorney-advisor, Internal Revenue Service, Office of Chief Counsel, 1977 to 1986
•#1 ranking as Star of Tax by Chambers & Partners, 2011 to 2013
•Frequently speaks and writes on Hawaii tax issues and controversies; co-wrote HSBA’s Limited Liability Company Manual, 2011
•M.Tax degree, Georgetown Law Center; J.D. degree, George Washington University National Law Center
•Can be contacted at 808-528-8200 or [email protected]
Thomas Yamachika
•Solo practitioner with Aloha State Tax
•More than 16 years of experience with large CPA firms
•Emphasis in state and local tax
•Former Hawaii Department of Taxation, Rules Specialist
•Frequent speaker and writer on Hawaii tax topics, including ABA Sales & Use Tax Deskbook chapter co-writer and article in Journal of
State Taxation, May to June 2010
•J.D. degree, University of California Berkeley, Boalt Hall; Sc.B. degree, magna cum laude, Yale University
•Can be contacted at 808-351-2109 or [email protected]
Register at www.lorman.com/ID392495 or call 866-352-9539
!
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e
Y
Hawaii General Excise and Use Tax
Honolulu, Hawaii • March 19, 2014 • Seminar ID: 392495
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Who Should Attend?
This seminar is designed for
accountants, CPAs, controllers,
accounts payable professionals,
CFOs, tax managers, preparers
and officers, presidents and vice
presidents, finance professionals,
bookkeepers and attorneys.
general information:
•This seminar may be recorded by Lorman Education.
•If you need special accommodations, please contact
us two weeks in advance of the program.
•Lorman Education Services is not approved to offer
self-study CPE credit for accountants; therefore, no
CPE will be given for this program if ordered as a
self-study package.
cancellations: Substitute registrants can be
named at any time. A full refund, less a $20 service
charge, will be given if notification is given six or more
business days in advance. Notification of less than six
business days will result in a credit that can be applied
to any Lorman products or services. If you do not cancel
or attend, you are responsible for the entire payment.
No matter the size,
every business
needs to comply
with general
excise laws – find
out how.
Register a Group and Save!
Hawaii General Excise
and Use Tax
Honolulu, Hawaii • March 19, 2014
Continuing Education Credit
• CAC 1.0
• HI VCLE 6.50
• CPE 8.0
For more detailed CE credit information, visit us at
www.lorman.com/ID392495 or contact us at 866-352-9540.
REGISTER AT WWW.LORMAN.COM/ID392495 OR CALL 866-352-9539
Hawaii General Excise
and Use Tax
Honolulu, Hawaii • March 19, 2014
R
EDUCATION SERVICES
A DIVISION OF LORMAN BUSINESS CENTER, INC.
Keeping You Current. Helping You Succeed.®
Committed to Quality Continuing Education Since 1987
Register at www.lorman.com/ID392495 or call 866-352-9539