§238-4 Certain property used by producers. If a licensed producer, or a cooperative association acting under the authority of chapter 421 or 422, in order to sell to such producer, or a licensed person, imports into the State or acquires in the State commodities, materials, items, services, or living things enumerated in section [237-4(a)(3) and (5) to (7)], then section 237-4 shall apply. If section 237-4 applies and the producer is engaged in the sale of the producer's products at retail or in any manner other than at wholesale, then the tax upon use of property in the State imposed by section 238-2(2) shall apply the same as in the case of a purchaser who is a licensed retailer. In other such cases no tax shall be imposed under this chapter. [L 1965, c 155, pt of §2; Supp, §119-4; am L 1966, c 28, §6; am L 1967, c 155, §2; HRS §238-4; am L 1984, c 73, §4]
Revision Note
Chapter 422 referred to in text is repealed.
Structure Hawaii Revised Statutes
238-2 Imposition of tax on tangible personal property; exemptions.
238-2.2 Imposition of tax on intangible property.
238-2.3 Imposition of tax on imported services or contracting; exemptions.
238-3 Application of tax, etc.
238-4 Certain property used by producers.
238-6 Collection of tax by seller; penalty.
238-7 Audits; additional assessments; refunds.
238-8 Appeal, correction of assessment.
238-9.5 Motor vehicle importation; report by dealers; proof of payment.
238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
238-13 Other provisions of general excise tax law applicable.