Hawaii Tax Department Issues Rules on Cruise Fare Income Apportionment

The Hawaii Department of Taxation announced temporary administrative rules regarding the apportionment and allocation of income from cruise fares for general excise tax (GET) purposes. The temporary rules specify the amount of gross income derived from cruise fares that will be apportioned and the amount of gross income derived from cruise fares that will be allocated to each county for purposes of the county surcharge, in accordance with the relevant statutes. [Haw. Dep’t of Tax’n, Announcement No. 2025-08, 12/15/25]

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