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237-1 Definitions. - §237-1 Definitions. When used in this chapter, unless otherwise required...
237-2 "Business", "engaging" in business, defined. - §237-2 "Business", "engaging" in business, defined. As used in this...
237-2.5 Engaging in business in the State. - §237-2.5 Engaging in business in the State. A person is...
237-3 "Gross income", "gross proceeds of sale", defined. - §237-3 "Gross income", "gross proceeds of sale", defined. (a) "Gross...
237-4 "Wholesaler", "jobber", defined. - §237-4 "Wholesaler", "jobber", defined. (a) "Wholesaler" or "jobber" applies only...
237-4.5 Marketplace facilitators. - §237-4.5 Marketplace facilitators. (a) A marketplace facilitator shall be deemed...
237-5 "Producer" defined. - §237-5 "Producer" defined. "Producer" means any person engaged in the...
237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. - §237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. "Contracting" means the...
237-7 "Service business or calling", defined. - §237-7 "Service business or calling", defined. "Service business or calling"...
237-8 Administration and enforcement by department. - §237-8 Administration and enforcement by department. The administration of this...
237-8.5 REPEALED. - §237-8.5 REPEALED. L 2003, c 135, §10.
237-8.6 County surcharge on state tax; administration. [Section repealed December 31, 2030. L Sp 2017, c 1, §6.] (a) The county surcharge on state tax, upon the adoption of county ordinances and in accordance with the requirements of section 46-16.8,... - §237-8.6 County surcharge on state tax; administration. [Section repealed December...
237-9 Licenses; penalty. - §237-9 Licenses; penalty. (a) Except as provided in this section,...
237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim. - §237-9.3 General excise tax benefits; denial of tax benefits for...
237-9.5 No separate licensing, filing, or liability for certain revocable trusts. - §237-9.5 No separate licensing, filing, or liability for certain revocable...
237-10 REPEALED. - §237-10 REPEALED. L 1989, c 6, §6.
237-10.5 Reporting requirement for contractors on federal construction projects. - §237-10.5 Reporting requirement for contractors on federal construction projects. All...
237-11 Tax year. - §237-11 Tax year. The assessment of taxes herein made and...
237-12 Tax cumulative; extent of license. - §237-12 Tax cumulative; extent of license. (a) The tax imposed...
237-13 Imposition of tax. - §237-13 Imposition of tax. There is hereby levied and shall...
237-13.3 REPEALED. - §237-13.3 REPEALED. L 2015, c 22, §8.
237-13.5 Assessment on generated electricity. - §237-13.5 Assessment on generated electricity. Any other provision of the...
237-13.8 Sales of telecommunications services through prepaid telephone calling service. - §237-13.8 Sales of telecommunications services through prepaid telephone calling service....
237-14 Segregation of gross income, etc., on records and in returns. - §237-14 Segregation of gross income, etc., on records and in...
237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. - §237-14.5 Segregation of gross income, etc., on records and in...
237-15 Technicians. - §237-15 Technicians. When technicians supply dentists or physicians with dentures,...
237-16 REPEALED. - §237-16 REPEALED. L 2003, c 135, §11.
237-16.5 Tax on written real property leases; deduction allowed. - §237-16.5 Tax on written real property leases; deduction allowed. (a)...
237-16.8 Exemption of certain convention, conference, and trade show fees. - §237-16.8 Exemption of certain convention, conference, and trade show fees....
237-17 Persons with impaired sight, hearing, or who are totally disabled. - §237-17 Persons with impaired sight, hearing, or who are totally...
237-18 Further provisions as to application of tax. - §237-18 Further provisions as to application of tax. (a) Where...
237-19 REPEALED. - §237-19 REPEALED. L 2002, c 153, §5. Cross References For...
237-20 Principles applicable in certain situations. - §237-20 Principles applicable in certain situations. A person or company...
237-21 Apportionment. - §237-21 Apportionment. If any person, other than persons liable to...
237-22 Conformity to Constitution, etc. - §237-22 Conformity to Constitution, etc. (a) In computing the amounts...
237-23 Exemptions, persons exempt, applications for exemption. - §237-23 Exemptions, persons exempt, applications for exemption. (a) This chapter...
237-23.5 Related entities; common paymaster; certain exempt transactions. (a) This chapter shall not apply to amounts received, charged, or attributable to services furnished by one related entity to another related entity or to imputed or stated int... - §237-23.5 Related entities; common paymaster; certain exempt transactions. (a) This...
237-24 Amounts not taxable. - §237-24 Amounts not taxable. This chapter shall not apply to...
237-24.3 Additional amounts not taxable. - §237-24.3 Additional amounts not taxable. In addition to the amounts...
237-24.5 Additional exemptions. - §237-24.5 Additional exemptions. (a) In addition to the amounts exempt...
237-24.7 Additional amounts not taxable. - §237-24.7 Additional amounts not taxable. In addition to the amounts...
237-24.75 Additional exemptions. - §237-24.75 Additional exemptions. In addition to the amounts exempt under...
237-24.8 Amounts not taxable for financial institutions. - §237-24.8 Amounts not taxable for financial institutions. (a) In addition...
237-24.9 Aircraft service and maintenance facility. - §237-24.9 Aircraft service and maintenance facility. (a) This chapter shall...
237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions. - §237-25 Exemptions of sales and gross proceeds of sales to...
237-26 Exemption of certain scientific contracts with the United States. - §237-26 Exemption of certain scientific contracts with the United States....
237-27 Exemption of certain petroleum refiners. - §237-27 Exemption of certain petroleum refiners. (a) As used in...
237-27.1 REPEALED. - §237-27.1 REPEALED. L 2009, c 11, §25.
237-27.5 Air pollution control facility. - §237-27.5 Air pollution control facility. (a) As used in this...
237-27.6 Solid waste processing, disposal, and electric generating facility; certain amounts exempt. - §237-27.6 Solid waste processing, disposal, and electric generating facility; certain...
237-28 REPEALED. - §237-28 REPEALED. L 1987, c 39, §8.
237-28.1 Exemption of certain shipbuilding and ship repair business. - §237-28.1 Exemption of certain shipbuilding and ship repair business. There...
237-28.2 REPEALED. - §237-28.2 REPEALED. L 2003, c 135, §12.
237-29 Exemptions for certified or approved housing projects. - §237-29 Exemptions for certified or approved housing projects. (a) All...
237-29.5 Exemption for sales of tangible personal property shipped out of the State. - §237-29.5 Exemption for sales of tangible personal property shipped out...
237-29.53 Exemption for contracting or services exported out of State. - §237-29.53 Exemption for contracting or services exported out of State....
237-29.55 Exemption for sale of tangible personal property for resale at wholesale. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or gross income arising from the sale... - §237-29.55 Exemption for sale of tangible personal property for resale...
237-29.57 Exemption for intangible property used outside the State. - §237-29.57 Exemption for intangible property used outside the State. (a)...
237-29.6 REPEALED. - §237-29.6 REPEALED. L 1999, c 70, §9.
237-29.65 REPEALED. - §237-29.65 REPEALED. L 2007, c 9, §26.
237-29.7 Exemption of insurance companies. - §237-29.7 Exemption of insurance companies. This chapter shall not apply...
237-29.75 REPEALED. - §237-29.75 REPEALED. L 2007, c 9, §27.
237-29.8 Call centers; exemption; engaging in business; definitions. - §237-29.8 Call centers; exemption; engaging in business; definitions. (a) This...
237-30 Monthly, quarterly, or semiannual return, computation of tax, payment. - §237-30 Monthly, quarterly, or semiannual return, computation of tax, payment....
237-30.5 Collection of rental by third party; filing with department; statement required. "HAWAII GENERAL EXCISE TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING REAL PROPERTY IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF T... - §237-30.5 Collection of rental by third party; filing with department;...
237-31 Remittances. - §237-31 Remittances. [Repeal and reenactment on June 30, 2023. L...
237-32 Penalties. - §237-32 Penalties. Penalties and interest shall be added to and...
237-33 Annual return, payment of tax. - §237-33 Annual return, payment of tax. On or before the...
237-33.5 Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adju... - §237-33.5 Federal assessments; adjustments of gross income or gross proceeds...
237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns. - §237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction...
237-35 Consolidated reports; interrelated business. - §237-35 Consolidated reports; interrelated business. When any taxpayer is engaged...
237-36 Erroneous returns, disallowance of exemption, payment. - §237-36 Erroneous returns, disallowance of exemption, payment. If any return...
237-37 Refunds and credits. - §237-37 Refunds and credits. If the amount already paid exceeds...
237-38 Failure to make return. - §237-38 Failure to make return. If any person fails, neglects,...
237-39 Audits; procedure, penalties. - §237-39 Audits; procedure, penalties. (a) For the purpose of verification...
237-40 Limitation period. - §237-40 Limitation period. (a) General rule. The amount of excise...
237-41 Records to be kept; examination. - §237-41 Records to be kept; examination. Every taxpayer shall keep...
237-41.5 Certain amounts held in trust; liability of key individuals. - §237-41.5 Certain amounts held in trust; liability of key individuals....
237-42 Appeals. - §237-42 Appeals. Any person aggrieved by any assessment of the...
237-43 Bulk sales; transfers; penalties. - §237-43 Bulk sales; transfers; penalties. (a) In any case of...
237-44 Entertainment business. - §237-44 Entertainment business. (a) As used in this section: "Admission"...
237-45 REPEALED. - §237-45 REPEALED. L 1997, c 352, §22.
237-46 Collection by suit; injunction. - §237-46 Collection by suit; injunction. The department of taxation may...
237-47 District judges; concurrent civil jurisdiction in tax collections. - §237-47 District judges; concurrent civil jurisdiction in tax collections. Except...
237-48 REPEALED. - §237-48 REPEALED. L 1995, c 92, §25.
237-49 Unfair competition; penalty. - §237-49 Unfair competition; penalty. No taxpayer shall advertise or hold...