Hawaii Chapter 237 — General Excise Tax Law

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Haw. Rev. Stat. § 237-1— Definitions
Haw. Rev. Stat. § 237-2— "Business", "engaging" in business, defined
Haw. Rev. Stat. § 237-2.5— Engaging in business in the State
Haw. Rev. Stat. § 237-3— "Gross income", "gross proceeds of sale", defined
Haw. Rev. Stat. § 237-4— "Wholesaler", "jobber", defined
Haw. Rev. Stat. § 237-4.5— Marketplace facilitators
Haw. Rev. Stat. § 237-5— "Producer" defined
Haw. Rev. Stat. § 237-6— "Contractor", "contracting", "federal cost-plus contractor", defined
Haw. Rev. Stat. § 237-7— "Service business or calling", defined
Haw. Rev. Stat. § 237-8— Administration and enforcement by department
Haw. Rev. Stat. § 237-8.5— Repealed
Haw. Rev. Stat. § 237-8.6— County surcharge on state tax; administration
Haw. Rev. Stat. § 237-9— Licenses; penalty
Haw. Rev. Stat. § 237-9.3— General excise tax benefits; denial of tax benefits for failure to properly claim
Haw. Rev. Stat. § 237-9.5— No separate licensing, filing, or liability for certain revocable trusts
Haw. Rev. Stat. § 237-10— Repealed
Haw. Rev. Stat. § 237-10.5— Reporting requirement for contractors on federal construction projects
Haw. Rev. Stat. § 237-11— Tax year
Haw. Rev. Stat. § 237-12— Tax cumulative; extent of license
Haw. Rev. Stat. § 237-13— Imposition of tax
Haw. Rev. Stat. § 237-13.3— Repealed
Haw. Rev. Stat. § 237-13.5— Assessment on generated electricity
Haw. Rev. Stat. § 237-13.8— Sales of telecommunications services through prepaid telephone calling service
Haw. Rev. Stat. § 237-14— Segregation of gross income, etc., on records and in returns
Haw. Rev. Stat. § 237-14.5— Segregation of gross income, etc., on records and in returns of telecommunications businesses
Haw. Rev. Stat. § 237-15— Technicians
Haw. Rev. Stat. § 237-16— Repealed
Haw. Rev. Stat. § 237-16.5— Tax on written real property leases; deduction allowed
Haw. Rev. Stat. § 237-16.8— Exemption of certain convention, conference, and trade show fees
Haw. Rev. Stat. § 237-17— Persons with impaired sight, hearing, or who are totally disabled
Haw. Rev. Stat. § 237-18— Further provisions as to application of tax
Haw. Rev. Stat. § 237-19— Repealed
Haw. Rev. Stat. § 237-20— Principles applicable in certain situations
Haw. Rev. Stat. § 237-21— Apportionment
Haw. Rev. Stat. § 237-22— Conformity to Constitution, etc
Haw. Rev. Stat. § 237-23— Exemptions, persons exempt, applications for exemption
Haw. Rev. Stat. § 237-23.5— Related entities; common paymaster; certain exempt transactions
Haw. Rev. Stat. § 237-24— Amounts not taxable
Haw. Rev. Stat. § 237-24.3— Additional amounts not taxable
Haw. Rev. Stat. § 237-24.5— Additional exemptions
Haw. Rev. Stat. § 237-24.7— Additional amounts not taxable
Haw. Rev. Stat. § 237-24.8— Amounts not taxable for financial institutions
Haw. Rev. Stat. § 237-24.9— Aircraft service and maintenance facility
Haw. Rev. Stat. § 237-24.75— Additional exemptions
Haw. Rev. Stat. § 237-25— Exemptions of sales and gross proceeds of sales to federal government, and credit unions
Haw. Rev. Stat. § 237-26— Exemption of certain scientific contracts with the United States
Haw. Rev. Stat. § 237-27— Exemption of certain petroleum refiners
Haw. Rev. Stat. § 237-27.1— Repealed
Haw. Rev. Stat. § 237-27.5— Air pollution control facility
Haw. Rev. Stat. § 237-27.6— Solid waste processing, disposal, and electric generating facility; certain amounts exempt
Haw. Rev. Stat. § 237-28— Repealed
Haw. Rev. Stat. § 237-28.1— Exemption of certain shipbuilding and ship repair business
Haw. Rev. Stat. § 237-28.2— Repealed
Haw. Rev. Stat. § 237-29— Exemptions for certified or approved housing projects
Haw. Rev. Stat. § 237-29.5— Exemption for sales of tangible personal property shipped out of the State
Haw. Rev. Stat. § 237-29.6— Repealed
Haw. Rev. Stat. § 237-29.7— Exemption of insurance companies
Haw. Rev. Stat. § 237-29.8— Call centers; exemption; engaging in business; definitions
Haw. Rev. Stat. § 237-29.53— Exemption for contracting or services exported out of State
Haw. Rev. Stat. § 237-29.55— Exemption for sale of tangible personal property for resale at wholesale
Haw. Rev. Stat. § 237-29.57— Exemption for intangible property used outside the State
Haw. Rev. Stat. § 237-29.65— Repealed
Haw. Rev. Stat. § 237-29.75— Repealed
Haw. Rev. Stat. § 237-30— Monthly, quarterly, or semiannual return, computation of tax, payment
Haw. Rev. Stat. § 237-30.5— Collection of rental by third party; filing with department; statement required
Haw. Rev. Stat. § 237-30.7— Withholding of tax by persons claiming the motion picture, digital media, and film production income tax credit
Haw. Rev. Stat. § 237-31— Remittances
Haw. Rev. Stat. § 237-32— Penalties
Haw. Rev. Stat. § 237-33— Annual return, payment of tax
Haw. Rev. Stat. § 237-33.5— Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department
Haw. Rev. Stat. § 237-34— Filing of returns; disclosure of returns unlawful, penalty; destruction of returns
Haw. Rev. Stat. § 237-35— Consolidated reports; interrelated business
Haw. Rev. Stat. § 237-36— Erroneous returns, disallowance of exemption, payment
Haw. Rev. Stat. § 237-37— Refunds and credits
Haw. Rev. Stat. § 237-38— Failure to make return
Haw. Rev. Stat. § 237-39— Audits; procedure, penalties
Haw. Rev. Stat. § 237-40— Limitation period
Haw. Rev. Stat. § 237-41— Records to be kept; examination
Haw. Rev. Stat. § 237-41.5— Certain amounts held in trust; liability of key individuals
Haw. Rev. Stat. § 237-42— Appeals
Haw. Rev. Stat. § 237-43— Bulk sales; transfers; penalties
Haw. Rev. Stat. § 237-44— Entertainment business
Haw. Rev. Stat. § 237-45— Repealed
Haw. Rev. Stat. § 237-46— Collection by suit; injunction
Haw. Rev. Stat. § 237-47— District judges; concurrent civil jurisdiction in tax collections
Haw. Rev. Stat. § 237-48— Repealed
Haw. Rev. Stat. § 237-49— Unfair competition; penalty