238-1 Definitions, generally

    238-2 Imposition of tax on tangible personal property;


  238-2.2 Imposition of tax on intangible property

  238-2.3 Imposition of tax on imported services or contracting;


  238-2.5 Repealed

  238-2.6 County surcharge on state tax; administration

    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   238-12 Repealed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


   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).