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2013 Hawaii Revised Statutes
TITLE 14. TAXATION
237. General Excise Tax Law
237-28.1 Exemption of certain shipbuilding and ship repair business.


HI Rev Stat § 237-28.1 (2013) What's This?

§237-28.1 Exemption of certain shipbuilding and ship repair business. There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds arising from shipbuilding and ship repairs rendered to surface vessels federally owned or engaged in interstate or international trade. [L 1971, c 204, §1]

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