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  237-8.5 Repealed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

  237-9.3 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   237-10 Repealed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 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   237-16 Repealed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   237-19 Repealed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, 28.2 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

          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 Repealed

 237-29.7 Exemption of insurance companies

237-29.75 Repealed

 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

 237-41.5 Certain amounts held in trust; liability of key

          individuals

 

        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.

  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).