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Notice #: 0001148293-01
Public Hearings

DEPARTMENT OF TAXATION
NOTICE OF PUBLIC HEARING

TIME: Monday, December 10, 2018, 9:10 a.m.

PLACE: Princess Ruth Keelikolani Building
Room 310
830 Punchbowl Street
Honolulu, Hawaii 96813

RE: Proposed rules relating to sourcing intangible property

Pursuant to chapter 91, Hawaii Revised Statutes, the Director of Taxation of the State of Hawaii will hold a public hearing at the above-referenced time and place to allow the public to comment on the proposed adoption of rules relating to sourcing intangible property.

The proposed rules amend chapter 237, Hawaii Administrative Rules (HAR), by adding a new section that defines where intangible property is used based on whether the customer is a business, individual, military, or government.

All interested parties are invited to attend and present their views orally or in writing. Written statements may be submitted to the Rules Office at the Department of Taxation before or at the public hearing.

The proposed rules are available online at tax.hawaii.gov and ltgov.hawaii.gov, or by mail at no cost to any person who requests them. A copy of the proposed rules may also be picked up between 7:45 a.m. and 4:30 p.m., Monday through Friday, from the Rules Office at the Department of Taxation, Room 219, Princess Ruth Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii and at the District Tax Offices located at 3060 Eiwa Street, #105, Lihue, Kauai; 54 S High Street, #208, Wailuku, Maui; and 75 Aupuni Street, #101, Hilo, Hawaii.

For more information, call the Department of Taxation, Rules Office at 587-1530. If you need an auxiliary aid/service or other accommodation due to a disability, contact the Rules Office at 587-1530 or at tax.rules.office@hawaii.gov as soon as possible, preferably by December 3, 2018. If a response is received after December 3, the Department will try to obtain the aid/service or accommodation but cannot guarantee the request will be fulfilled. Upon request, this notice is available in alternate formats such as large print, Braille, or electronic copy.

DATED: [date]
(SA1148293 11/9/18)