RE: Adoption of Proposed Amendments to Section 18-237-13, Hawaii Administrative Rules, on the General Excise Tax Law, Chapter 237, Hawaii Revised Statutes, Relating to Building Contractors and Subcontractors

The proposed amendments to section 18-237-13, Hawaii Administrative Rules, on the General Excise Tax Law, chapter 237, Hawaii Revised Statutes, were adopted on November 19, 1990, and became effective on December 27, 1990.

The amendments add definitions, including definitions of a prime contractor and subcontractor for the subcontractor deduction, and specify how a prime contractor may ensure the subcontractor deduction.

Copies of the rules are available at the Technical Review Office of the Department of Taxation, Room 220, Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii.

For information or to request a copy of the rules, call the Department of Taxation, Technical Review Office at 587-1577.
 
 

/s/
RICHARD F. KAHLE, JR.
Director of Taxation