HOW TO TESTIFY:
Written testimony can be emailed to the Commission at tax.research@haw aii.gov or
mailed to Hawai&lsquo\;i Department of Taxation\, Of fice of Tax Research &\; Planning\, 830
Punchbowl Street\, Room 220\, Honolulu\, HI 96813.

Oral testimony will be accepted via the chat function o r verbally using the interactive
conference technology (ICT) link provided on page 1. Oral testimony can also be made
in person usin g the courtesy terminal at the physical location\, as listed on page 1 o f the attached PDF. Please
note that the meeting will continue wit hout the courtesy terminal\, if the ICT connection of
the terminal at this physical location is lost.

HOW TO REQUEST ACCOM MODATION:
Persons who need an auxiliary aid/service or other accommodation due to a disability \,
please contact Office of Tax Research &\; Planning at tax.research@hawaii.gov or 808-
587-1440 as soon as possible\, preferably 72 hours or 2 business days before the meeting.
Requests made as early as possible will allow adequate time to fulfill your request.

MEETING MATERIALS AND OTHER INFORMATION:
The commission packet\, if applicable\, will be posted on the Commission&rsquo\;s website at
https:// tax.hawaii.gov/stats/tax-review-commission/ at least three full busi ness days
before the meeting. Written testimony will also be posted on the Commission&rsquo\;s website
as it is received. You can also find links to minutes\, agendas\, video recordings (on
YouTube)\, and meeting materials for the Commission&rsquo\;s past meetings on the w ebsite.

This meeting will be held remotely via Zoom.< /div>\n

Li nk to View and Testify Remotely:

The public can watch t he meeting in real time and provide testimony via the
following int eractive conference technology link:
https://www.zoomgov.com/j/1654548925

Using Zoom App with the fo llowing information\n
- Zoom Webinar ID: 165 454 8925
\n

By telephone with the following information:\n
- Webinar ID: 165 45 4 8925
- +1 669 254 5252 US (San Jose)
- +1 669 216 1590 US (San Jose)
- +1 415 449 4000 US (US Spanish Line)
- +1 646 964 1167 US (US Spanish Line)
- +1 551 285 1373 US (New J ersey)
- +1 646 828 7666 US (New York)
\n

Courtes y Physical Location:

The Department of Taxation will pr ovide a courtesy physical terminal to access the
virtual meeting a t Tax Director&rsquo\;s Conference Room\, Princess Ruth Ke&lsquo\;elikōl ani
Building\, 830 Punchbowl Street\, Second Floor\, Room 223\, Ho nolulu\, HI 96813.
Please contact tax.research@hawaii.gov or 587-1440 for further details .

AGENDA\n

Call to Order\, Public N otice\, Quorum.
Com munication to the Commission and Public Comments:
\n
Pub lic comments on issues not on the agenda will be considered on the
Commission&rsquo\;s agenda at the next meeting.
\n
Discussion and Vote on the Minutes for the Ta x Review Commission (TRC)
Meeting on September 1\, 2026.< /li>\n
Presentation by Karl Frieden and Dylan Waits (Council On State Taxation)
titled &ldquo\;A Nati onal Perspective on Hawaii's State and Local Taxes: A Look at
Exci se Taxes\, Administrability\, and Corporate Taxes&rdquo\;\n
K arl Frieden is the Vice President and General Counsel of the Council On State
Taxation (COST) and Dylan Waits is Senior Tax Counsel for CO ST.
\n
Presentation by Dr . John Knox\, titled &ldquo\;The TAT and Tourism
'Competitiveness' &rdquo\;.\n
Part 1 of Dr. Knox&rsquo\;s presentation will exa mine the historical relationship between
TAT/GET rate increases an d key tourism metrics. Part 2 will look at the
complexities of TAT revenue allocations to various agencies and purposes.
\n
TRC Continued Discussion on Topics of I nterest:\n
1. Taxation of retirement income topic.
\n

\n
Scheduling and Agenda for the Next Meetings:\n
\n
Sc heduling for future meetings.
\n
Discussion on in-person meetings.
\n
\n
\n
Adjournment
\n

\n
HOW TO TESTIFY:
Written testimony can be emailed to the Commission at tax.research@hawaii.gov or
mailed to Hawai&lsquo\;i Department of Taxation\, Office of Tax Research &\; Planning\, 830
Punchbo wl Street\, Room 220\, Honolulu\, HI 96813.
\n
Oral testimony will be accepted via th e chat function or verbally using the interactive
conference techn ology (ICT) link provided on page 1. Oral testimony can also be made
in person using the courtesy terminal at the physical location\, as l isted on page 1 of the attached PDF. Please
note that the meeting will continue without the courtesy terminal\, if the ICT connection of < br />the terminal at this physical location is lost.
\n
HOW TO REQUEST ACCOMMODATION:
Persons who need an auxiliary aid/service or other accommodation du e to a disability\,
please contact Office of Tax Research &\; Pl anning at tax.research@hawaii.g ov or 808-
587-1440 as soon as possible\, preferably 72 hours o r 2 business days before the meeting.
Requests made as early as pos sible will allow adequate time to fulfill your request.
\n
Upon request\, this notice is available in alternate/accessible formats.
\n
MEETING MATERIALS AND OTHE R INFORMATION:
The com mission packet\, if applicable\, will be posted on the Commission&rsquo\ ;s website at
https://tax.hawaii.gov/stats/tax-review-commission/ at leas t three full business days
before the meeting. Written testimony wi ll also be posted on the Commission&rsquo\;s website
as it is recei ved. You can also find links to minutes\, agendas\, video recordings (on
YouTube)\, and meeting materials for the Commission&rsquo\;s past meetings on the website.
END:VEVENT END:VCALENDAR