General Excise Tax Law

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. General Excise Tax Law

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Section
237-1

Definitions.

Section
237-2

"Business", "engaging" in business, defined.

Section
237-2.5

Engaging in business in the State.

Section
237-3

"Gross income", "gross proceeds of sale", defined.

Section
237-4

"Wholesaler", "jobber", defined.

Section
237-4.5

Marketplace facilitators.

Section
237-5

"Producer" defined.

Section
237-6

"Contractor", "contracting", "federal cost-plus contractor", defined.

Section
237-7

"Service business or calling", defined.

Section
237-8

Administration and enforcement by department.

Section
237-8.5

REPEALED.

Section
237-8.6

County surcharge on state tax; administration.

Section
237-9

Licenses; penalty.

Section
237-9.3

General excise tax benefits; denial of tax benefits for failure to properly claim.

Section
237-9.5

No separate licensing, filing, or liability for certain revocable trusts.

Section
237-10

REPEALED.

Section
237-10.5

Reporting requirement for contractors on federal construction projects.

Section
237-11

Tax year.

Section
237-12

Tax cumulative; extent of license.

Section
237-13

Imposition of tax.

Section
237-13.3

REPEALED.

Section
237-13.5

Assessment on generated electricity.

Section
237-13.8

Sales of telecommunications services through prepaid telephone calling service.

Section
237-14

Segregation of gross income, etc., on records and in returns.

Section
237-14.5

Segregation of gross income, etc., on records and in returns of telecommunications businesses.

Section
237-15

Technicians.

Section
237-16

REPEALED.

Section
237-16.5

Tax on written real property leases; deduction allowed.

Section
237-16.8

Exemption of certain convention, conference, and trade show fees.

Section
237-17

Persons with impaired sight, hearing, or who are totally disabled.

Section
237-18

Further provisions as to application of tax.

Section
237-19

REPEALED.

Section
237-20

Principles applicable in certain situations.

Section
237-21

Apportionment.

Section
237-22

Conformity to Constitution, etc.

Section
237-23

Exemptions, persons exempt, applications for exemption.

Section
237-23.5

Related entities; common paymaster; certain exempt transactions.

Section
237-24

Amounts not taxable.

Section
237-24.3

Additional amounts not taxable.

Section
237-24.5

Additional exemptions.

Section
237-24.7

Additional amounts not taxable.

Section
237-24.8

Amounts not taxable for financial institutions.

Section
237-24.9

Aircraft service and maintenance facility.

Section
237-24.75

Additional exemptions.

Section
237-25

Exemptions of sales and gross proceeds of sales to federal government, and credit unions.

Section
237-26

Exemption of certain scientific contracts with the United States.

Section
237-27

Exemption of certain petroleum refiners.

Section
237-27.1

REPEALED.

Section
237-27.5

Air pollution control facility.

Section
237-27.6

Solid waste processing, disposal, and electric generating facility; certain amounts exempt.

Section
237-28

REPEALED.

Section
237-28.1

Exemption of certain shipbuilding and ship repair business.

Section
237-28.2

REPEALED.

Section
237-29

Exemptions for certified or approved housing projects.

Section
237-29.5

Exemption for sales of tangible personal property shipped out of the State.

Section
237-29.6

REPEALED.

Section
237-29.7

Exemption of insurance companies.

Section
237-29.8

Call centers; exemption; engaging in business; definitions.

Section
237-29.53

Exemption for contracting or services exported out of State.

Section
237-29.55

Exemption for sale of tangible personal property for resale at wholesale.

Section
237-29.57

Exemption for intangible property used outside the State.

Section
237-29.65

REPEALED.

Section
237-29.75

REPEALED.

Section
237-30

Monthly, quarterly, or semiannual return, computation of tax, payment.

Section
237-30.5

Collection of rental by third party; filing with department; statement required.

Section
237-31

Remittances.

Section
237-32

Penalties.

Section
237-33

Annual return, payment of tax.

Section
237-33.5

Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department.

Section
237-34

Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.

Section
237-35

Consolidated reports; interrelated business.

Section
237-36

Erroneous returns, disallowance of exemption, payment.

Section
237-37

Refunds and credits.

Section
237-38

Failure to make return.

Section
237-39

Audits; procedure, penalties.

Section
237-40

Limitation period.

Section
237-41

Records to be kept; examination.

Section
237-41.5

Certain amounts held in trust; liability of key individuals.

Section
237-42

Appeals.

Section
237-43

Bulk sales; transfers; penalties.

Section
237-44

Entertainment business.

Section
237-45

REPEALED.

Section
237-46

Collection by suit; injunction.

Section
237-47

District judges; concurrent civil jurisdiction in tax collections.

Section
237-48

REPEALED.

Section
237-49

Unfair competition; penalty.