There is a newer version
of
this Chapter
2021 Hawaii Revised Statutes
Title 14. Taxation
238. Use Tax Law
- 238-1 Definitions, generally.
- 238-2 Imposition of tax on tangible personal property; exemptions.
- 238-2.2 Imposition of tax on intangible property.
- 238-2.3 Imposition of tax on imported services or contracting; exemptions.
- 238-2.5 REPEALED.
- 238-2.6 County surcharge on state tax; administration. (a) The county surcharge on state tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-16.8, shall be levied, assessed, and collected as provided in this section on the value of property and services taxable under this chapter. No county shall set the surcharge on state tax at a rate greater than one-half per cent of the value of property taxable under this chapter. All provisions of this chapter shall apply to the county surcharge on state tax. With respect to the surcharge, the director shall have all the rights and powers provided under this chapter. In addition, the director of taxation shall have the exclusive rights and power to determine the county or counties in which a person imports or purchases property and, in the case of a person importing or purchasing property in more than one county, the director shall determine, through apportionment or other means, that portion of the surcharge on state tax attributable to the importation or purchase in each county. (b) Each county surcharge on state tax that may be adopted or extended shall be levied beginning in a taxable year after the adoption of the relevant county ordinance; provided that no surcharge on state tax may be levied: (1) Prior to: (A) January 1, 2007, if the county surcharge on state tax was established by an ordinance adopted prior to December 31, 2005; (B) January 1, 2019, if the county surcharge on state tax was established by the adoption of an ordinance after June 30, 2015, but prior to June 30, 2018; or (C) January 1, 2020, if the county surcharge on state tax was established by the adoption of an ordinance on or after June 30, 2018, but prior to March 31, 2019; and (2) After December 31, 2030. (c) No county surcharge on state tax shall be established upon any use taxable under this chapter at the one-half per cent tax rate or upon any use that is not subject to taxation or that is exempt from taxation under this chapter. (d) The director of taxat
- 238-3 Application of tax, etc.
- 238-4 Certain property used by producers.
- 238-5 Returns.
- 238-6 Collection of tax by seller; penalty.
- 238-7 Audits; additional assessments; refunds.
- 238-8 Appeal, correction of assessment.
- 238-9 Records.
- 238-9.5 Motor vehicle importation; report by dealers; proof of payment.
- 238-10 Penalties.
- 238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
- 238-12 REPEALED.
- 238-13 Other provisions of general excise tax law applicable.
- 238-14 Taxes state realizations.
- 238-15 Short title.
- 238-16 Rules and regulations.
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.