CHAPTER 237
GENERAL EXCISE TAX LAW
Definitions; Administration
Section
237-1 Definitions
237-2 "Business", "engaging" in business, defined
237-2.5 Engaging in business in the State
237-3 "Gross income", "gross proceeds of sale", defined
237-4 "Wholesaler", "jobber", defined
237-4.5 Marketplace facilitators
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237-8.5 Repealed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237-10 Repealed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237-13.3 Repealed
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237-16 Repealed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237-19 Repealed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237-27.1 Repealed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
237-29.57 Exemption for intangible property used outside the
State
237-29.6, 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
237-30.7 Withholding of tax by persons claiming the motion
picture, digital media, and film production income
tax credit
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.
Attorney General Opinions
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.
Law Journals and Reviews
Taxes in Hawaii since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973).
Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ, no. 1, at 53 (1989).
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).
Case Notes
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).
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 (1986).