§212-6  Establishment, operation, and maintenance of zone.  Any public corporation authorized pursuant to this chapter to make an application and whose application is granted pursuant to the terms of the Act of Congress may establish, operate, and maintain the foreign-trade zone:

     (1)  Subject to the conditions and restrictions of the Act of Congress; [and]

     (2)  Under the rules and regulations, and for the period of time that may be prescribed by the foreign-trade zones board established by the Act of Congress to carry out the provisions of the Act. [L 1963, c 7, §7; Supp, §98T-7; HRS §212-6]

Attorney General Opinions

  Application of various state taxes to foreign-trade zone activities.  Att. Gen. Op. 64-52.

  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.