RE:  Adoption of a Proposed Amendment to Section 18-237-13-06.16(f), Hawaii Administrative Rules,
on the General Excise Tax Law, Chapter 237, Hawaii Revised Statutes

The proposed amendment to section 18-237-13-06.16(f), Hawaii Administrative Rules, on the General Excise Tax Law, chapter 237, Hawaii Revised Statutes, was adopted on December 1, 1992, and became effective on January 1, 1993.

 The amendment changed the current telecommunication services industry apportionment factor of 0.3814 to 0.4786.

 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 (808) 587-1577.
 
 

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