Office of Information Practices

U Memo 14-8
March 31, 2014
List of Organizations Exempt from
the General Excise Tax

Requester sought a decision as to whether the Department of Taxation (DOTAX) properly denied Requester’s request to inspect a record under the UIPA. Specifically, Requester asked to inspect a list of organizations that are exempt from the general excise tax (GET).

OIP found that DOTAX properly denied access to the list of GET-exempt organizations (List), because these organizations’ identities constitute “return information” that is made confidential under section 237-34(b), HRS. Therefore, DOTAX is not required to disclose the List under the UIPA exception for “[g]overnment records which, pursuant to state or federal law . . . are protected from disclosure.” HRS § 92F-13(4) (2012).