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2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
246. Real Property Tax Law
§246-35 Fixtures used in manufacturing or producing tangible personal products.


HI Rev Stat § 246-35 (2011 through Reg Sess) What's This?

§246-35 Fixtures used in manufacturing or producing tangible personal products. There shall be exempted and excluded from the measure of the taxes imposed by this chapter, all fixtures which are categorized as machinery and other mechanical or other allied equipment which are primarily and substantially used in manufacturing or producing tangible personal products. [L 1967, c 120, §2; HRS §246-35]

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