HRS §373L-7
Payroll cost exemption
This section says the department will tell the tax department which professional employer organizations have met the registration rules. Only those organizations can use the payroll cost tax exemption. You must keep your registration current to keep the exemption.
businesses
The statute, as written — Payroll cost exemption
At the end of each calendar year, the department shall provide the names, date of registration, and contact information of all professional employer organizations that have successfully complied with the requirements of this chapter to the department of taxation. The exemption provided under section 237-24.75(3) shall only apply to professional employer organizations that fulfill and maintain the registration requirements under this chapter.
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