CHAPTER 237

GENERAL EXCISE TAX LAW

Definitions; Administration

Section

237-1 Definitions

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

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

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

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237-8.5 Repealed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

237-9.5 No separate licensing, filing, or liability for

certain revocable trusts

237-10 Repealed

237-11 Tax year

237-12 Tax cumulative; extent of license

237-13 Imposition of tax

237-13.3 Application of sections 237-4(A)(8), 237-4(A)(10),

237-4(A)(13), 237-13(2)(A), 237-13(4)(A), and

237-13(6)(A)

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

returns

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237-16 Repealed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 allowed

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237-19 Repealed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 exemption

237-23.5 Related entities; common paymaster; certain exempt

transactions

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 Exemption of sale of alcohol fuels

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237-28 Repealed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

business

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

State

237-29.55 Exemption for sale of tangible personal property for

resale at wholesale

237-29.6 Repealed

237-29.65 Exemption for public Internet data centers

237-29.7 Exemption of insurance companies

237-29.75 Exemption for sale of net operating loss by qualified

high technology business

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

definitions

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

Appeals

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

collections

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, Arthur B. Reinwald, 9 HBJ 95.

Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ 53.

Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ No. 13, at pg. 1.

Case Notes

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.

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