Definitions; Administration


     237-1 Definitions

     237-2 "Business", "engaging" in business, defined

   237-2.5 Engaging in business in the State

     237-3 "Gross income", "gross proceeds of sale", defined

     237-4 "Wholesaler", "jobber", defined

   237-4.5 Marketplace facilitators

     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   237-8.5 Repealed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


        Licenses; Tax; Exemptions

     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    237-10 Repealed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  237-13.3 Repealed

  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


  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    237-16 Repealed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


  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    237-19 Repealed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


  237-23.5 Related entities; common paymaster; certain exempt


    237-24 Amounts not taxable

  237-24.3 Additional amounts not taxable

  237-24.5 Additional exemptions

  237-24.7 Additional amounts not taxable

 237-24.75 Additional exemptions

  237-24.8 Amounts not taxable for financial institutions

  237-24.9 Aircraft service and maintenance facility

    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


  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

 237-29.53 Exemption for contracting or services exported out of


 237-29.55 Exemption for sale of tangible personal property for

           resale at wholesale

 237-29.57 Exemption for intangible property used outside the


 237-29.6, 29.65 Repealed

  237-29.7 Exemption of insurance companies

 237-29.75 Repealed

  237-29.8 Call centers; exemption; engaging in business;



        Returns and Payments

    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

  237-30.7 Withholding of tax by persons claiming the motion

           picture, digital media, and film production income

           tax credit

    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


        Assessments, Refunds, and Records

    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




    237-42 Appeals

    237-43 Bulk sales; transfers; penalties

    237-44 Entertainment business

    237-45 Repealed

    237-46 Collection by suit; injunction

    237-47 District judges; concurrent civil jurisdiction in tax



        Offenses; Penalties

    237-48 Repealed

    237-49 Unfair competition; penalty


Cross References


  Tax collection; mainland contractors working on federal construction projects, see §231-9.3.


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).

  Taxes in Hawaii 1983-1988:  A Funny Thing Happened at the Forum.  22 HBJ, no. 1, at 53 (1989).

  Hawaii's General Excise Tax Law:  A Comprehensive Review of the Decisions.  II HBJ, no. 13, at 1 (1998).


Case Notes


  Where plaintiff was a "retailer" licensed under this chapter, used the goods in Hawaii after it purchased and imported them from the mainland "for purposes of resale", it was liable for the use tax under this section.  128 H. 116, 284 P.3d 209 (2012).

  Value of management and administrative services taxpayer provided to its wholly owned subsidiaries was taxable under this chapter.  6 H. App. 260, 718 P.2d 1122 (1986).