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2023 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- 238-2.5 REPEALED.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, extended, or amended 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) Before: (A) January 1, 2007, if the county surcharge on state tax was established by an ordinance adopted before 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 before June 30, 2018; (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 before March 31, 2019; (D) January 1, 2024, if the county surcharge on state tax was established by the adoption of an ordinance on or after March 31, 2019, but before August 1, 2023; or (E) January 1, 2025, if the county surcharge on state tax was established by the adoption of an ordinance on or after August 1,
- 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.
Attorney General Opinions
Hawaii's general excise tax and use tax are not expressly preempted by the federal Foreign-Trade Zones Act of 1934, and Congress has not assumed exclusive regulatory powers in foreign-trade zones such that the State is preempted from imposing taxes on all activity within a foreign-trade zone. Ultimately, whether a state tax can be applied to a particular activity within a foreign-trade zone depends on whether the tax conflicts with the purposes and objectives of the federal Act. Att. Gen. Op. 21-01.
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).
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).
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