Hawaii Taxes on Interstate Sales - Is it a New Ball Game?

Objectives

What is the impact of the U.S. Supreme Court’s Wayfair decision?  How does it relate to Act 41, passed in 2018 by the Hawaii State Legislature, and to the Hawaii Tax Department's new GET Rules on Exported Services and Revised County Surcharge Rules?

On June 21, 2018, the U.S. Supreme Court reversed the prior Quill physical presence standard.  What does that mean for your clients, your firm, or anyone doing business across state lines?  Will Hawaii’s Act 41 pass the test suggested by Wayfair?  Additionally, the Hawaii Tax Department recently issued new rules on the GET exported services exemption, and revised county surcharge rules.  The new rules significantly modify the Department's position.  Come learn about these new and revised rules and their potential impact, and if and how Wayfair may impact the new rules.

Designed For

All financial professionals