Hawaii Revised Statutes 238. Use Tax Law
- 238-1 Definitions, Generally.
Whenever used in this chapter, unless otherwise required by the context: "General excise tax law" means chapter 237, as amended from time to time....
- 238-2 Imposition of Tax on Tangible Personal Property; Exemptions.
There is hereby levied an excise tax on the use in this State of tangible personal property which is imported by a taxpayer in...
- 238-2.3 Imposition of Tax on Imported Services or Contracting; Exemptions.
There is hereby levied an excise tax on the value of services or contracting as defined in section 237-6 that are performed by an unlicensed...
- 238-2.5 Repealed.
L 2003, c 135, §13.
- 238-2.6 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[Section repealed December 31, 2027.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 a county ordinance...
- 238-3 Application of Tax, Etc.
(a) The tax imposed by this chapter shall not apply to any property, services, or contracting or to any use of the property, services,...
- 238-4 Certain Property Used by Producers.
If a licensed producer, or a cooperative association acting under the authority of chapter 421 or 422, in order to sell to such producer,...
- 238-5 Returns.
(a) On or before the twentieth day of each calendar month, any person who has become liable for the payment of a tax under...
- 238-6 Collection of Tax by Seller; Penalty.
(a) For purposes of the taxes due under sections 238-2 and 238-2.3, every seller having in the State, regularly or intermittently, any property, tangible...
- 238-7 Audits; Additional Assessments; Refunds.
(a) Sections 237-36 to 237-40 of the general excise tax law are hereby made applicable to the taxes imposed by this chapter, to the...
- 238-8 Appeal, Correction of Assessment.
If any person having made the return and paid the tax as provided by this chapter feels aggrieved by the assessment so made upon...
- 238-9 Records.
Every person who is engaged in any business in the State and who is required under this chapter to make returns, shall keep in...
- 238-9.5 Motor Vehicle Importation; Report by Dealers; Proof of Payment.
(a) Every dealer, as defined in section 437-1.1, shall submit a report to the director, on or before the last day of each calendar...
- 238-10 Penalties.
Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1965, c...
- 238-11 Collection of Taxes by Assumpsit or Distraint; Concurrent Jurisdiction of District Judges.
Any tax which is delinquent under this chapter may be collected: (1) By action in the name of the director of taxation or any...
- 238-12 Repealed.
L 1995, c 92, §27.
- 238-13 Other Provisions of General Excise Tax Law Applicable.
In respect of (1) the examination of books and records and of taxpayers and other persons, (2) procedure and powers upon failure or refusal...
- 238-14 Taxes State Realizations.
All taxes collected under this chapter shall be state realizations. [L 1965, c 155, pt of §2; Supp, §119-14; HRS §238-14]
- 238-15 Short Title.
This chapter may be cited as the "Use Tax Law". [L 1965, c 155, pt of §2; Supp, §119-15; HRS §238-15]
- 238-16 Rules and Regulations.
The director of taxation may adopt and promulgate rules and regulations to carry out the purposes of this chapter. [L 1965, c 155, pt...
Last modified: October 27, 2016