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Manual
Online Manual

Hawaii General Excise and Use Tax

No matter the size, every business needs to comply with general excise laws - find out how.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
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of General Excise and Use Tax
— Ray Kamikawa and Thomas Yamachika
General Excise Tax Provisions
(Break 10:20 AM - 10:30 AM)
— 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
    • G45 vs. G49
    • Cancellation
  • Exempt Organizations
Use Tax Provisions
— Thomas Yamachika
  • Use Tax Rates
  • Imported Property
  • Imported Services
  • Exemptions
  • Procedural Matters
  • TIR on Capital Goods Excise Tax Credit
New Developments
— Ray Kamikawa and Thomas Yamachika
  • New Legislation
  • New Guidance
Procedure and Administration
— Ray Kamikawa and Thomas Yamachika
  • Audit Process
  • Appeals Process
  • Statute of Limitations
  • Assessment
  • Refund
  • Penalties and Interest
  • Criminal Penalties
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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Manual

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

Online Manual

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Ray Kamikawa

Ray Kamikawa

Chun Kerr LLP

  • Partner at Chun Kerr LLP
  • Practices in the areas of business and real estate structuring, tax planning, nonprofit organizations, and federal and state tax controversies
  • Achieved the highest rating with Martindale-Hubbell Law Directory
  • Director of the Department of Taxation, State of Hawaii, 1995 to 2000
  • Served as an adjunct professor at the William S. Richardson School of Law, University of Hawaii
  • Received a Star of Tax rating by Chambers USA and was named Lawyer of the Year (Tax Law) for 2014 by Best Lawyers
  • 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

Thomas Yamachika

Aloha State Tax

  • 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 State Tax Notes Contributing Author
  • 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]
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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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$699/year

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Product ID: 401929
Published 2018
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