Hawaii Revised Statutes
212. Foreign-Trade Zones
212-8 Exemption from taxes.

§212-8 Exemption from taxes. Notwithstanding any law to the contrary, sales of all products which are categorized as privileged foreign merchandise, nonprivileged foreign merchandise, domestic merchandise, or zone-restricted merchandise, and which are admitted into a foreign-trade zone, as more specifically set forth in the Act of Congress, and any rules and regulations promulgated thereunder, made directly to any common carrier in interstate or foreign commerce, or both, whether ocean-going or air, for consumption out-of-state by the crew or passengers on the shipper's vessels or airplanes, or for use out-of-state by the vessels or airplanes, shall be exempt from those taxes imposed under chapters 237, 238, 243, 244D, and 245. [L 1967, c 143, §1; HRS §212-8; am L 1985, c 16, §1; am L 1995, c 81, §1]

Structure Hawaii Revised Statutes