Recent pronouncements in 2015 by the Hawaii Supreme Court have confirmed the substantial burden that taxpayers face in overcoming penalty assessments for failure to report and to pay the Hawaii general excise tax. However, the Court also recognized and confirmed ways to avoid the imposition of these penalties. At the same time, the Court significantly expanded the reach of Hawaii’s taxing jurisdiction for out-of-state taxpayers who have no presence in Hawaii, going beyond what was understood to be a bright line test under United States Supreme Court precedent. The complementary impact of this far reaching taxing power is to reduce the instances when Hawaii consumers need to pay the use tax on purchases from out of state. Still, Hawaii consumers should exercise due diligence in determining when they will be subject to the use tax, and should be aware of certain conventions available to them in making this determination. In the face of aggressive audits, taxpayers must also defend against efforts to disallow the benefits of pyramiding relief by ensuring that transactions are documented consistent with the return positions taken. Finally, when all else fails, it is important to know your appeal rights and whether to file an appeal in the board of review of tax appeal court.
Agenda
Faculty
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]
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