Learn the reporting requirements of sales and use tax information for contractors in the state of Hawaii.
This topic will provide you with a working knowledge of: how the Hawaii general excise and use tax applies to construction contractors, how prime contractors can qualify for subcontract deductions, exemptions available to contractors, tax treatment of suppliers to constructions contractors, special use tax rules on imports used in construction, and how the general excise tax applies to owner-developers who improve and sell their own property in fee and leasehold.
Agenda
Faculty
Ray Kamikawa
Chun Kerr LLP
- Partner at Chun Kerr LLP
- Practices in the areas of business and real estate structuring, tax planning, nonprofit organizations, and federal and state tax controversies
- Achieved the highest rating with Martindale-Hubbell Law Directory
- Director of the Department of Taxation, State of Hawaii, 1995 to 2000
- Served as an adjunct professor at the William S. Richardson School of Law, University of Hawaii
- Received a Star of Tax rating by Chambers USA and was named Lawyer of the Year (Tax Law) for 2014 by Best Lawyers
- Frequently speaks and writes on Hawaii tax issues and controversies; co-wrote HSBA’s Limited Liability Company Manual, 2011
- M.Tax degree, Georgetown Law Center; J.D. degree, George Washington University National Law Center
- Can be contacted at 808-528-8200 or [email protected]
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