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237-8.5 Repealed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237-10 Repealed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237-13.3 Repealed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237-16 Repealed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237-19 Repealed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237-27.1 Repealed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

237-31 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.


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).


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