There Is a Newer Version of the Hawaii Revised Statutes
2014 Hawaii Revised Statutes
TITLE 14. TAXATION
237. General Excise Tax Law
DEFINITIONS; ADMINISTRATION- 237-1 Definitions.
- 237-2 "Business", "engaging" in business, defined.
- 237-3 "Gross income", "gross proceeds of sale", defined.
- 237-4 "Wholesaler", "jobber", defined.
- 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- 237-8.5 REPEALED.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- 237-10 REPEALED.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 Application of sections 237-4(a)(8), 237-4(a)(10), 237-4(a)(13), 237-13(2)(A), 237-13(4)(A), and 237-13(6)(A).
- 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- 237-16 REPEALED.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- 237-19 REPEALED.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.
- 237-24.8 Amounts not taxable for financial institutions.
- 237-24.9 Aircraft service and maintenance facility.
- 237-24.75 Additional exemptions.
- 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.
- 237-29.65 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.
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