Hawaii Reports & Information

NEWS & MEDIA

The Latest News from CTJ's Tax Justice Blog

• Earned Income Tax Credits in the States: Recent Developments, Good and Bad - 03/2013
• Tax Reform in Paradise: Ideas to Help Hawaii's Poor - 01/2013
• Quick Hits in State News: The Perils of Tax Credits, Breaks and Incentives - 12/2012



ITEP in the News

• Honolulu Star Advertiser: Staring Down Poverty - 02/2013
• Hawaii Star Advertiser: Poor in Hawaii are taxed liberally - 02/2013
• Pacific Business News: Hawaii's poorest residents pay highest share of income in taxes - 01/2013
• Honolulu Star Advertiser: Hawaii among most regressive states for taxation - 01/2013
• Hawaii Reporter: Tax Commission To Weigh Elimination Of State Income Taxes - 10/2011



ITEP Numbers and Reports

• Who Pays? (Fourth Edition) - 01/2013
• Hawai'i Appleseed Center for Law and Economic Justice: Tax Policies That Will Help End Poverty for Hawai'i's Lowest Income Families - 01/2013
• Hawai'i Appleseed Center for Law and Economic Justice: How the Great Recession disproportionately impacted Hawai'i's disadvantaged and policy recommendations to achieve fairness - 04/2012
• Center on Budget and Policy Priorities: The Impact of Hawaii's Income Tax on Low-Income Families - 05/2006






RESOURCES




State Tax & Revenue Information

• Hawaii Department of Taxation



Tax Expenditure Reports

• Tax Credits Claimed by Hawaii Taxpayers



State Statutes & Legislation

• Hawaii Revised Statutes
• Search Recent Hawaii Legislation



State Tax Forms

• Hawaii Tax Forms





ORGANIZATIONS



• Hawaii Alliance for Community-Based Economic Development

Hawaii
By the Numbers

Below is a snapshot of key features of Hawaii's tax system. (Scroll Down) State & Local Revenue (FY10) General Revenue, Own-Source (GROS): $9.4 billion General Revenue as a Share of Income: 17.1% Tax Revenue: $6.6 billion Tax Revenue as Share of income: 12.0% Personal Income Tax (Share of Tax Revenue): 23.2% (22 out of 51) Corporate Income Tax (Share of Tax Revenue): 1.2 % ( 44 out of 51) Sales & Excise Tax (Share of Tax Revenue): 49.1 % ( 8 out of 51) Property Tax (Share of Tax Revenue): 21.1 % ( 44 out of 51) Other Taxes (Share of Tax Revenue): 1.9 % (50 out of 51) Personal Income Tax Features (2012) Range of Tax Rates: 1.4% - 11% Standard Deduction: $2,000 ($4,000 for Married Couples) Personal Exemption: $1,040 Dependent Exemption: $1,040 Earned Income Tax Credit (EITC): None Top rate will decline to 8.25% when top 3 brackets expire in 2016 Itemized deductions and personal exemption phase out for high-income taxpayers until 2016 Notable capital gains preference Corporate Income Tax Features (2012) Range of Tax Rates: 4.40% - 6.40% Income Level at Which Top Rate Applies: $100,000 Combined Reporting: Yes Apportionment Factor (Payroll): 33% Apportionment Factor (Property): 33% Apportionment Factor (Sales): 33% Sales Tax Features (2012) State Sales Tax Rate: 4.00% Average Local Sales Tax Rate: 0.40% Average Combined State & Local Sales Tax Rate: 4.40% State Sales Tax Treatment of Groceries: Taxed at regular rate, but offsetting credit/rebate is available Local Sales Tax Treatment of Groceries: Taxed Number of Services Taxed: 160 out of 168 surveyed Streamlined Sales Tax Membership: No Sales tax is actually a Gross Receipts Tax (GRT) State sales tax applies to gasoline Property Tax Features (2012) Provides a large homestead exemption. Other Tax & Revenue Features (2012) Gasoline Tax Rate (per gallon): $0.483 Diesel Tax Rate (per gallon): $0.499 Cigarette Tax Rate (per pack): $3.20 Estate or Inheritance Tax: Yes Net Lottery Sales Per Capita: N/A Tax Policy Oversight Tax Expenditure Report: Yes, but excludes at least one major tax Tax Incidence Analysis Capability: None Last Updated October 4, 2012 Sources & Glossary