Department of Taxation
Notice of Adoption of Temporary Administrative Rules
Pursuant to Section 231-10.7, Hawaii Revised Statutes (HRS), the Director of Taxation of the State of Hawaii has adopted Temporary Rules Relating to Apportionment and Allocation of Income from Cruise Fares which has been approved by the Governor, and which have the same force and effect as any other administrative rule.
The temporary rules serve two purposes relating to administration of the general excise tax (GET). First, specifying the amount of gross income derived from cruise fares that shall be apportioned to the State in accordance with Section 237-21, HRS; and second, specifying the amount of gross income derived from cruise fares that shall be allocated to each county for purposes of the county surcharge in accordance with Section 237-8.6, HRS.
A copy of the temporary rules is available on the Department of Taxation website at https://tax.hawaii.gov/legal/taxlawandrules/ or to request a copy contact the Administrative Rules Office at (808) 587-1530 or email at Tax.Rules.Office@hawaii.gov.
(WHT1509553 11/07/25)
