Use Tax Law
Hawaii · Use Tax Law · §§ 238-1 to 238-9.5 · 21 sections
Overview
The Use Tax Law taxes tangible personal property, intangible property, and services or contracting acquired from outside the state for use within it, operating as the companion to the state's general excise tax so that imported purchases are reached on a comparable footing, subject to enumerated exemptions. It establishes the administrative machinery for that tax: periodic returns, collection of the tax by the seller, recordkeeping duties, audits with additional assessments and refunds, and a route to challenge or correct an assessment, with the general excise tax law's provisions filling in where this act is silent. Enforcement rests on penalties and judicial collection by civil action or distraint, and the act also authorizes rulemaking, permits a county surcharge layered on the state tax, and imposes special reporting and proof-of-payment requirements on dealers for imported motor vehicles.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 1 court decision.
Most-cited authority: 4 AMSAMOA 830 - Letuli v. Government of American Samoa
Sections covered
- Haw. Rev. Stat. § 238-1Definitions, generally1 cite
- Haw. Rev. Stat. § 238-10Penalties
- Haw. Rev. Stat. § 238-11Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges
- Haw. Rev. Stat. § 238-12Repealed
- Haw. Rev. Stat. § 238-13Other provisions of general excise tax law applicable
- Haw. Rev. Stat. § 238-14Taxes state realizations
- Haw. Rev. Stat. § 238-15Short title
- Haw. Rev. Stat. § 238-16Rules and regulations
- Haw. Rev. Stat. § 238-2Imposition of tax on tangible personal property; exemptions
- Haw. Rev. Stat. § 238-2.2Imposition of tax on intangible property
- Haw. Rev. Stat. § 238-2.3Imposition of tax on imported services or contracting; exemptions
- Haw. Rev. Stat. § 238-2.5Repealed
- Haw. Rev. Stat. § 238-2.6County surcharge on state tax; administration
- Haw. Rev. Stat. § 238-3Application of tax, etc
- Haw. Rev. Stat. § 238-4Certain property used by producers
- Haw. Rev. Stat. § 238-5Returns
- Haw. Rev. Stat. § 238-6Collection of tax by seller; penalty
- Haw. Rev. Stat. § 238-7Audits; additional assessments; refunds
- Haw. Rev. Stat. § 238-8Appeal, correction of assessment
- Haw. Rev. Stat. § 238-9Records
- Haw. Rev. Stat. § 238-9.5Motor vehicle importation; report by dealers; proof of payment
Enacted in other states
Download
Copy
Embed on your site
Hover to preview · click to copy the code