Q: What are policies , procedures and laws for tax levies for Hawaii for GET and State tax
Do IRS laws apply to Hawaii for income taxes?
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A:
Here is a summary of key policies, procedures and laws related to tax levies for Hawaii's General Excise Tax (GET) and state income tax:
General Excise Tax (GET):
- The GET is a privilege tax imposed on business activity in Hawaii. It is not a sales tax.
- The standard GET rate is 4% for most business activities. An additional 0.5% is levied in Honolulu County.
- Businesses must register for a GET license and file periodic GET returns reporting their income.
- The Hawaii Department of Taxation can issue tax levies and liens to collect unpaid GET liabilities from businesses.
State Income Tax:
- Hawaii has a state-level income tax in addition to federal income tax.
- Hawaii's income tax rates range from 1.4% to 11% based on income level and filing status.
- Residents and part-year residents file state income tax returns to report their Hawaii taxable income.
- The state income tax is administered by the Hawaii Department of Taxation, which can issue levies for unpaid taxes.
Regarding your question about whether IRS laws apply to Hawaii income taxes:
- IRS laws and regulations apply to federal income taxes, not Hawaii's state income tax.
- However, Hawaii uses federal adjusted gross income (AGI) as the starting point for calculating Hawaii taxable income. So changes to federal tax law can indirectly impact Hawaii taxes.
- Hawaii's income tax laws, rates, procedures, and enforcement are governed by the Hawaii Revised Statutes and Hawaii Department of Taxation, not the IRS.
So in summary, while Hawaii conforms in some ways to the federal tax code, it administers its own separate GET and income tax systems with the ability to issue levies under state law to enforce compliance. The IRS only directly governs federal taxes.
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