Hawaii Revised Statutes 255d. Hawaii Simplified Sales and Use Tax Administration Act
- 255d-1 Short Title.
This chapter shall be known and may be cited as the "Hawaii Simplified Sales and Use Tax Administration Act". [L 2003, c 173, pt...
- 255d-2 Definitions.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. "Agreement" means the streamlined sales and use tax agreement...
- 255d-3 Authority to Participate in Multistate Negotiations.
For the purposes of reviewing or amending the agreement embodying the simplification requirements in section 255D-6, the State may enter into multistate discussions. For...
- 255d-4 Authority to Enter Agreement.
The department with the concurrence of the legislature may enter into the streamlined sales and use tax agreement with one or more states to...
- 255d-5 Relationship to State Law.
No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this State....
- 255d-6 Agreement Requirements.
The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following...
- 255d-7 Cooperating Sovereigns.
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism...
- 255d-8 Limited Binding and Beneficial Effect.
(a) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person,...
- 255d-9 Seller and Third Party Liability.
[See Note below.] (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the...
Last modified: October 27, 2016