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Waiver of State General Tax Provisions

Waiver of State General Tax Provisions. SOEST Fiscal Training May 7, 2013. Section 237-26 of HRS Tax Exemption of Scientific Contracts w/the U.S.A. G.E.T. exemption for “scientific work” for purchases made w/federal funds R&D, design, manufacture, instrumentation, installation, etc.

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Waiver of State General Tax Provisions

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  1. Waiver of State General Tax Provisions SOEST Fiscal Training May 7, 2013

  2. Section 237-26 of HRSTax Exemption of Scientific Contracts w/the U.S.A. • G.E.T. exemption for “scientific work” for purchases made w/federal funds • R&D, design, manufacture, instrumentation, installation, etc. • Maintenance or operation • Ex. Maintenance/operation including housekeeping functions for certain nonscientific logistic & support services. • Subcontracts for scientific work • Purchases of tangible personal property

  3. Tax Information Release No. 35-71July 28, 1971 • Broadening the scope of maintenance & operational activities deemed exempt from the tax • Provides examples to illustrate the circumstances under which a scientific contract would be exempt

  4. Obtaining Tax Exemption • Two methods for obtaining tax exemption • University makes its own determination • Submit application directly to Dept. of Taxation

  5. University Determination

  6. Dept. of Taxation Determination

  7. Links APM http://www.hawaii.edu/apis/apm/a8200/proc/A8290.pdf State of Hawaii Department of Taxation http://www.state.hi.us/tax/tir/1963_89/tir35-71.pdf RCUH Tax Exemption Memo http://help.rcuh.com/@api/deki/files/16/=2-3_tax_exemption_memo_scientific_equipments.doc

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