§201B-12 Exemption of authority from taxation and Hawaii public procurement code. All revenues and receipts derived by the authority from any project or a project agreement or other agreement pertaining thereto shall be exempt from all state taxation. Any right, title, and interest of the authority in any project shall also be exempt from all state taxation. Except as otherwise provided by law, the interest of a qualified person or other user of a project or a project agreement or other agreements related to a project shall not be exempt from taxation to a greater extent than it would be if the costs of the project were directly financed by the qualified person or user. [L 1998, c 156, pt of §2; am L Sp 2021, c 1, §22]
Structure Hawaii Revised Statutes
Title 13. Planning and Economic Development
201B. Hawaii Tourism Authority
201B-2 Hawaii tourism authority; establishment; board; president and chief executive officer.
201B-2.5 Authority, private attorneys.
201B-6 Tourism marketing plan; measures of effectiveness.
201B-7 Tourism-related activities.
201B-8 Convention center enterprise special fund.
201B-8.5 and 201B-8.6 REPEALED.
201B-10 Tourism emergency special fund.
201B-12 Exemption of authority from taxation and Hawaii public procurement code.
201B-13 Assistance by state and county agencies; advisory group.
201B-14 Declaration of public function, purpose, and necessity.