2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
237. General Excise Tax Law
§237-24.75 Additional exemptions.

§237-24.75 Additional exemptions. In addition to the amounts exempt under section 237-24, this chapter shall not apply to:

(1) Amounts received as a beverage container deposit collected under chapter 342G, part VIII;

(2) Amounts received by the operator of the Hawaii convention center for reimbursement of costs or advances made pursuant to a contract with the Hawaii tourism authority under section 201B‑7[; and]

[(3) Amounts received] by a professional employment organization from a client company equal to amounts that are disbursed by the professional employment organization for employee wages, salaries, payroll taxes, insurance premiums, and benefits, including retirement, vacation, sick leave, health benefits, and similar employment benefits with respect to assigned employees at a client company; provided that this exemption shall not apply to a professional employment organization upon failure of the professional employment organization to collect, account for, and pay over any income tax withholding for assigned employees or any federal or state taxes for which the professional employment organization is responsible. As used in this paragraph, "professional employment organization", "client company", and "assigned employee" shall have the meanings provided in section 373K-1. [L 2002, c 176, §3; am L 2007, c 173, §2 and c 225, §3]

Note

The L 2007, c 173 amendment applies to gross income or gross proceeds received after June 13, 2007. L 2007, c 173, §4.

The L 2007, c 225 amendment applies to gross income or gross proceeds received after June 30, 2007. L 2007, c 225, §5.