Hawaii Revised Statutes 237. General Excise Tax Law
DEFINITIONS; ADMINISTRATION
- 237-1 Definitions.
When used in this chapter, unless otherwise required by the context, the definitions contained in this section and in sections 237-2 to 237-7 shall...
- 237-2 "Business", "Engaging" in Business, Defined.
"Business" as used in this chapter, includes all activities (personal, professional, or corporate), engaged in or caused to be engaged in with the object...
- 237-3 "Gross Income", "Gross Proceeds of Sale", Defined.
(a) "Gross income" means the gross receipts, cash or accrued, of the taxpayer received as compensation for personal services and the gross receipts of...
- 237-4 "Wholesaler", "Jobber", Defined.
(a) "Wholesaler" or "jobber" applies only to a person making sales at wholesale. Only the following are sales at wholesale: (1) Sales to a...
- 237-5 "Producer" Defined.
"Producer" means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natural resource products,...
- 237-6 "Contractor", "Contracting", "Federal Cost-Plus Contractor", Defined.
"Contracting" means the business activities of a contractor. "Contractor" includes, for purposes of this chapter: (1) Every person engaging in the business of contracting...
- 237-7 "Service Business or Calling", Defined.
"Service business or calling" includes all activities engaged in for other persons for a consideration which involve the rendering of a service, including professional...
- 237-8 Administration and Enforcement by Department.
The administration of this chapter is vested in and shall be exercised by the department of taxation, which shall prescribe forms and reasonable rules...
- 237-8.5 Repealed.
L 2003, c 135, §10.
- 237-8.6 County Surcharge on State Tax; Administration.
[Section repealed December 31, 2027. L 2015, c 240, §7.] (a) The county surcharge on state tax, upon the adoption of county ordinances and...
LICENSES; TAX; EXEMPTIONS
- 237-9 Licenses; Penalty.
(a) Except as provided in this section, any person who has a gross income or gross proceeds of sales or value of products upon...
- 237-9.3 General Excise Tax Benefits; Denial of Tax Benefits for Failure to Properly Claim.
(a) Notwithstanding any other law to the contrary, a person shall not be entitled to any general excise tax benefit under this chapter unless...
- 237-9.5 No Separate Licensing, Filing, or Liability for Certain Revocable Trusts.
In the case of any trust that, for state and federal income tax reporting purposes: (1) Has no registration or filing requirements separate and...
- 237-10 Repealed.
L 1989, c 6, §6.
- 237-10.5 Reporting Requirement for Contractors on Federal Construction Projects.
All persons who do not possess a valid license under this chapter at the time of the contract award and who contract with the...
- 237-11 Tax Year.
The assessment of taxes herein made and the returns required therefor shall be for the year ending on December 31. If the taxpayer, in...
- 237-12 Tax Cumulative; Extent of License.
(a) The tax imposed by this chapter shall be in addition to the license fee imposed under section 237-9 and all other taxes levied...
- 237-13 Imposition of Tax.
There is hereby levied and shall be assessed and collected annually privilege taxes against persons on account of their business and other activities in...
- 237-13.3 Repealed.
L 2015, c 22, §8.
- 237-13.5 Assessment on Generated Electricity.
Any other provision of the law to the contrary notwithstanding, the levy and assessment of the general excise tax on the gross proceeds from...
- 237-13.8 Sales of Telecommunications Services Through Prepaid Telephone Calling Service.
(a) For the purposes of this section, "prepaid telephone calling service" means the right to exclusively purchase telecommunication services, paid for in advance, that...
- 237-14 Segregation of Gross Income, Etc., on Records and in Returns.
The imposition of taxes and the application of tax rates do not depend upon the business in which the taxpayer is primarily engaged. One...
- 237-14.5 Segregation of Gross Income, Etc., on Records and in Returns of Telecommunications Businesses.
(a) Notwithstanding section 237-14, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6)(C), or...
- 237-15 Technicians.
When technicians supply dentists or physicians with dentures, orthodontic devices, braces, and similar items which have been prepared by the technician in accordance with...
- 237-16 Repealed.
L 2003, c 135, §11. Cross References Qualified improvement tax credit, see chapter 235D. Attorney General Opinions Legislation prohibiting visible pass-on tax from seller...
- 237-16.5 Tax on Written Real Property Leases; Deduction Allowed.
(a) This section relates to the leasing of real property by a lessor to a lessee. There is hereby levied, and shall be assessed...
- 237-16.8 Exemption of Certain Convention, Conference, and Trade Show Fees.
In addition to any other applicable exemption provided under this chapter, there shall be exempted from the measure of taxes imposed by this chapter...
- 237-17 Persons With Impaired Sight, Hearing, or Who are Totally Disabled.
Anything in section 237-13 to the contrary notwithstanding, the privilege tax levied, assessed, and collected on account of the business or other activities of...
- 237-18 Further Provisions As to Application of Tax.
(a) Where a coin operated device produces gross income which is divided between the owner or operator of the device, on the one hand,...
- 237-19 Repealed.
L 2002, c 153, §5. Cross References For similar provision, see §231-3.1.
- 237-20 Principles Applicable in Certain Situations.
A person or company having shareholders or members (a corporation, association, group, trust, partnership, joint adventure, or other person) is taxable upon its business...
- 237-21 Apportionment.
If any person, other than persons liable to the tax on manufacturers as provided by section 237-13(1), is engaged in business both within and...
- 237-22 Conformity to Constitution, Etc.
(a) In computing the amounts of any tax imposed under this chapter, there shall be excepted or deducted from the values, gross proceeds of...
- 237-23 Exemptions, Persons Exempt, Applications for Exemption.
(a) This chapter shall not apply to the following persons: (1) Public service companies as that term is defined in section 239-2, with respect...
- 237-23.5 Related Entities; Common Paymaster; Certain Exempt Transactions.
(a) This chapter shall not apply to amounts received, charged, or attributable to services furnished by one related entity to another related entity or...
- 237-24 Amounts Not Taxable.
This chapter shall not apply to the following amounts: (1) Amounts received under life insurance policies and contracts paid by reason of the death...
- 237-24.3 Additional Amounts Not Taxable.
In addition to the amounts not taxable under section 237-24, this chapter shall not apply to: (1) Amounts received from the loading, transportation, and...
- 237-24.5 Additional Exemptions.
(a) In addition to the amounts exempt under section 237-24, this chapter shall not apply to amounts received by: (1) An exchange from: (A)...
- 237-24.7 Additional Amounts Not Taxable.
In addition to the amounts not taxable under section 237-24, this chapter shall not apply to: (1) Amounts received by the operator of a...
- 237-24.8 Amounts Not Taxable for Financial Institutions.
(a) In addition to the amounts not taxable under section 237-24, this chapter shall not apply to amounts received by: (1) Financial institutions from:...
- 237-24.9 Aircraft Service and Maintenance Facility.
(a) This chapter shall not apply to amounts received from the servicing and maintenance of aircraft or from the construction of an aircraft service...
- 237-24.75 Additional Exemptions.
In addition to the amounts exempt under section 237-24, this chapter shall not apply to: (1) Amounts received as a beverage container deposit collected...
- 237-25 Exemptions of Sales and Gross Proceeds of Sales to Federal Government, and Credit Unions.
(a) Any provision of law to the contrary notwithstanding, there shall be exempted from, and excluded from the measures of, the tax imposed by...
- 237-26 Exemption of Certain Scientific Contracts With the United States.
(a) Any provision of law to the contrary notwithstanding, there shall be exempted from the measure of the taxes imposed by chapter 237, all...
- 237-27 Exemption of Certain Petroleum Refiners.
(a) As used in this section: (1) "Petroleum products" means petroleum, any distillate, fraction, or derivative of petroleum, natural gas or its components, gas...
- 237-27.1 Repealed.
L 2009, c 11, §25.
- 237-27.5 Air Pollution Control Facility.
(a) As used in this section, "air pollution control facility" shall mean a new identifiable treatment facility, equipment, device, or the like, which is...
- 237-27.6 Solid Waste Processing, Disposal, and Electric Generating Facility; Certain Amounts Exempt.
(a) Any provision of the law to the contrary notwithstanding, there shall be exempted from, and excluded from the measure of, the taxes imposed...
- 237-28 Repealed.
L 1987, c 39, §8.
- 237-28.1 Exemption of Certain Shipbuilding and Ship Repair Business.
There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds arising from...
- 237-28.2 Repealed.
L 2003, c 135, §12.
- 237-29 Exemptions for Certified or Approved Housing Projects.
(a) All gross income received by any qualified person or firm for the planning, design, financing, construction, sale, or lease in the State of...
- 237-29.5 Exemption for Sales of Tangible Personal Property Shipped Out of the State.
(a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross...
- 237-29.6 Repealed.
L 1999, c 70, §9.
- 237-29.7 Exemption of Insurance Companies.
This chapter shall not apply to the gross income or gross proceeds of insurance companies authorized to do business under chapter 431; except this exemption...
- 237-29.8 Call Centers; Exemption; Engaging in Business; Definitions.
(a) This chapter shall not apply to amounts received from a person operating a call center by a person engaged in business as a...
- 237-29.53 Exemption for Contracting or Services Exported Out of State.
(a) There shall be exempted from, and excluded from the measure of, taxes imposed by this chapter, all of the value or gross income...
- 237-29.55 Exemption for Sale of Tangible Personal Property for Resale At Wholesale.
(a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or...
- 237-29.65 Repealed.
L 2007, c 9, §26.
- 237-29.75 Repealed.
L 2007, c 9, §27.
RETURNS AND PAYMENTS
- 237-30 Monthly, Quarterly, or Semiannual Return, Computation of Tax, Payment.
(a) The taxes levied hereunder shall be payable in monthly installments on or before the twentieth day of the calendar month following the month...
- 237-30.5 Collection of Rental by Third Party; Filing With Department; Statement Required.
(a) Every person authorized under an agreement by the owner of real property located within this State to collect rent on behalf of such...
- 237-31 Remittances.
All remittances of taxes imposed by this chapter shall be made by money, bank draft, check, cashier's check, money order, or certificate of deposit...
- 237-32 Penalties.
Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1935, c...
- 237-33 Annual Return, Payment of Tax.
On or before the twentieth day of the fourth month following the close of the taxable year, each taxpayer shall make a return showing...
- 237-33.5 Federal Assessments; Adjustments of Gross Income or Gross Proceeds of Sale; Report to the Department.
(a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustment, or recomputation...
- 237-34 Filing of Returns; Disclosure of Returns Unlawful, Penalty; Destruction of Returns.
(a) All monthly and annual returns shall be transmitted to the office of the taxation district in which the privilege upon which the tax...
- 237-35 Consolidated Reports; Interrelated Business.
When any taxpayer is engaged in two or more forms of business activity taxable under this chapter which are interrelated, or which are of...
ASSESSMENTS, REFUNDS, AND RECORDS
- 237-36 Erroneous Returns, Disallowance of Exemption, Payment.
If any return made is erroneous, or is so deficient as not to disclose the full tax liability, or if the taxpayer, in the...
- 237-37 Refunds and Credits.
If the amount already paid exceeds that which should have been paid on the basis of the tax recomputed as provided in section 237-36,...
- 237-38 Failure to Make Return.
If any person fails, neglects, or refuses to make a return, the department of taxation may proceed as it deems best to obtain information...
- 237-39 Audits; Procedure, Penalties.
For the purpose of verification or audit of a return made by the taxpayer, or where there is reasonable ground to believe that any...
- 237-40 Limitation Period.
(a) General rule. The amount of excise taxes imposed by this chapter shall be assessed or levied within three years after the annual return...
- 237-41 Records to Be Kept; Examination.
Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross proceeds...
- 237-41.5 Certain Amounts Held in Trust; Liability of Key Individuals.
(a) There shall be personal liability for the taxes imposed under this chapter as provided in this section for the following amounts of gross income...
APPEALS
OFFENSES; PENALTIES
Last modified: October 27, 2016