Bill Text: HI HCR87 | 2013 | Regular Session | Introduced

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Bill Title: Out-of-State Design Professional Taxation Working Group

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Introduced - Dead) 2013-04-02 - Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Carroll excused (1). [HCR87 Detail]

Download: Hawaii-2013-HCR87-Introduced.html

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HOUSE OF REPRESENTATIVES	H.C.R. NO.	87
TWENTY-SEVENTH LEGISLATURE, 2013
STATE OF HAWAII

HOUSE CONCURRENT

RESOLUTION

 

 

requesting the department of taxation and the department of commerce and consumer affairs to convene a working group to determine an effective and EFFICIENT procedure to ensure that out-of-state design professionals practicing in Hawaii are paying appropriate state taxes.

 

 

 

     WHEREAS, design professionals include professional architects, engineers, land surveyors, and licensed landscape architects who are licensed under chapter 464, Hawaii Revised Statutes; and

 

     WHEREAS, design professionals provide various services to individuals and businesses in the State and are compensated for their services; and

 

     WHEREAS, out-of-state design professionals are subject to the same laws and requirements as in-state design professionals to file and pay state taxes on all compensation received from services provided within the State; and

 

     WHEREAS, there is a concern that out-of-state design professionals and their respective firms may not be filing and paying the appropriate state taxes in a timely manner; and

 

     WHEREAS, if out-of-state design professionals and their respective firms continue to be delinquent on tax payments, it may provide a disincentive for Hawaii firms to file and pay taxes in a timely manner; and

 

     WHEREAS, out-of-state design professionals and their respective firms who have provided services in the State should pay the required taxes just as design professionals and firms that are located in the State do; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Twenty-seventh Legislature of the State of Hawaii, Regular Session of 2013, the Senate concurring, that the Department of Taxation, in collaboration with the Department of Commerce and Consumer Affairs, is requested to convene a working group to determine an effective and efficient policy to ensure that out-of-state design professionals and their respective firms file and pay appropriate state taxes in a timely manner; and

 

     BE IT FURTHER RESOLVED that the working group is requested to include among its members stakeholders from the professional architect, engineer, land surveyor, and landscape architect community; and

 

     BE IT FURTHER RESOLVED that the Director of Taxation is requested to select as members of the working group a representative of:

 

     (1)  Department of Taxation, who is requested to serve as chair of the working group;

 

     (2)  Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division;

 

     (3)  American Council of Engineering Companies of Hawaii;

 

     (4)  Hawaii Society of Professional Engineers;

 

     (5)  American Institute of Architects;

 

     (6)  Structural Engineers Association of Hawaii; and

 

     (7)  American Society of Landscape Architects, Hawaii Chapter; and

 

     BE IT FURTHER RESOLVED that the working group is requested to submit a report of its findings, recommendations, and proposed legislation to the Legislature no later than twenty days prior to the convening of the Regular Session of 2014; and

 

     BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Director of Taxation, Director of Commerce and Consumer Affairs, President of the Board of Directors of American Council of Engineering Companies of Hawaii, President of Hawaii Society of Professional Engineers, President of American Institute of Architects Honolulu, President of Structural Engineers Association of Hawaii, and President of the American Society of Landscape Architects, Hawaii Chapter.

 

 

 

	OFFERED BY:	_____________________________

Report Title: 

Out-of-State Design Professional Taxation Working Group