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2020 Hawaii Revised Statutes
Title 14. Taxation
237. General Excise Tax Law
DEFINITIONS; ADMINISTRATION
- 237-1 Definitions.
- 237-2 "Business", "engaging" in business, defined.
- 237-2.5 Engaging in business in the State.
- 237-3 "Gross income", "gross proceeds of sale", defined.
- 237-4 "Wholesaler", "jobber", defined.
- 237-4.5 Marketplace facilitators.
- 237-5 "Producer" defined.
- 237-6 "Contractor", "contracting", "federal cost-plus contractor", defined.
- 237-7 "Service business or calling", defined.
- 237-8 Administration and enforcement by department.
- 237-8.5 REPEALED.
- 237-8.6 County surcharge on state tax; administration.
- 237-9 Licenses; penalty.
- 237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim.
- 237-9.5 No separate licensing, filing, or liability for certain revocable trusts.
- 237-10 REPEALED.
- 237-10.5 Reporting requirement for contractors on federal construction projects.
- 237-11 Tax year.
- 237-12 Tax cumulative; extent of license.
- 237-13 Imposition of tax.
- 237-13.3 REPEALED.
- 237-13.5 Assessment on generated electricity.
- 237-13.8 Sales of telecommunications services through prepaid telephone calling service.
- 237-14 Segregation of gross income, etc., on records and in returns.
- 237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses.
- 237-15 Technicians.
- 237-16 REPEALED.
- 237-16.5 Tax on written real property leases; deduction allowed.
- 237-16.8 Exemption of certain convention, conference, and trade show fees.
- 237-17 Persons with impaired sight, hearing, or who are totally disabled.
- 237-18 Further provisions as to application of tax.
- 237-19 REPEALED.
- 237-20 Principles applicable in certain situations.
- 237-21 Apportionment.
- 237-22 Conformity to Constitution, etc.
- 237-23 Exemptions, persons exempt, applications for exemption.
- 237-23.5 Related entities; common paymaster; certain exempt transactions.
- 237-24 Amounts not taxable.
- 237-24.3 Additional amounts not taxable.
- 237-24.5 Additional exemptions.
- 237-24.7 Additional amounts not taxable.
- 237-24.75 Additional exemptions.
- 237-24.8 Amounts not taxable for financial institutions.
- 237-24.9 Aircraft service and maintenance facility.
- 237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
- 237-26 Exemption of certain scientific contracts with the United States.
- 237-27 Exemption of certain petroleum refiners.
- 237-27.1 REPEALED.
- 237-27.5 Air pollution control facility.
- 237-27.6 Solid waste processing, disposal, and electric generating facility; certain amounts exempt.
- 237-28 REPEALED.
- 237-28.1 Exemption of certain shipbuilding and ship repair business.
- 237-28.2 REPEALED.
- 237-29 Exemptions for certified or approved housing projects.
- 237-29.5 Exemption for sales of tangible personal property shipped out of the State.
- 237-29.6 REPEALED.
- 237-29.7 Exemption of insurance companies.
- 237-29.8 Call centers; exemption; engaging in business; definitions.
- 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.
- 237-29.57 Exemption for intangible property used outside the State.
- 237-29.65 REPEALED.
- 237-29.75 REPEALED.
- 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.
- 237-31 Remittances.
- 237-32 Penalties.
- 237-33 Annual return, payment of tax.
- 237-33.5 Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department.
- 237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
- 237-35 Consolidated reports; interrelated business.
- 237-36 Erroneous returns, disallowance of exemption, payment.
- 237-37 Refunds and credits.
- 237-38 Failure to make return.
- 237-39 Audits; procedure, penalties.
- 237-40 Limitation period.
- 237-41 Records to be kept; examination.
- 237-41.5 Certain amounts held in trust; liability of key individuals.
Cross References
Tax collection; mainland contractors working on federal construction projects, see 231-9.3.
Law Journals and Reviews
Taxes in Hawaii since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973).
Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ, no. 1, at 53 (1989).
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).
Case Notes
Where plaintiff was a "retailer" licensed under this chapter, used the goods in Hawaii after it purchased and imported them from the mainland "for purposes of resale", it was liable for the use tax under this section. 128 H. 116, 284 P.3d 209 (2012).
Value of management and administrative services taxpayer provided to its wholly owned subsidiaries was taxable under this chapter. 6 H. App. 260, 718 P.2d 1122 (1986).
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