Haw. Rev. Stat. ch. 237 – General Excise Tax Law | Midpage237-1Definitions.237-2"Business", "engaging" in business, defined.237-2.5Engaging in business in the State.237-3"Gross income", "gross proceeds of sale", defined.237-4"Wholesaler", "jobber", defined.237-4.5Marketplace facilitators.237-5"Producer" defined.237-6"Contractor", "contracting", "federal cost-plus contractor", defined. "Contracting" means the business activities of a contractor.237-7"Service business or calling", defined.237-8Administration and enforcement by department.237-8.5Repealed.237-8.6County surcharge on state tax; administration. [Section repealed December 31, 2030.237-9Licenses; penalty.237-9.3General excise tax benefits; denial of tax benefits for failure to properly claim.237-9.5No separate licensing, filing, or liability for certain revocable trusts.237-10Repealed.237-10.5Reporting requirement for contractors on federal construction projects.237-11Tax year.237-12Tax cumulative; extent of license.237-13Imposition of tax.237-13.3Repealed.237-13.5Assessment on generated electricity.237-13.8Sales of telecommunications services through prepaid telephone calling service.237-14Segregation of gross income, etc., on records and in returns.237-14.5Segregation of gross income, etc., on records and in returns of telecommunications businesses.237-15Technicians.237-16Repealed.237-16.5Tax on written real property leases; deduction allowed.237-16.8Exemption of certain convention, conference, and trade show fees.237-17Persons with impaired sight, hearing, or who are totally disabled.237-18Further provisions as to application of tax.237-19Repealed.237-20Principles applicable in certain situations.237-21Apportionment.237-22Conformity to Constitution, etc.237-23Exemptions, persons exempt, applications for exemption.237-23.5Related entities; common paymaster; certain exempt transactions.237-24Amounts not taxable.237-24.3Additional amounts not taxable.237-24.5Additional exemptions.237-24.7Additional amounts not taxable.237-24.75Additional exemptions.237-24.8Amounts not taxable for financial institutions.237-24.9Aircraft service and maintenance facility.237-25Exemptions of sales and gross proceeds of sales to federal government, and credit unions.237-26Exemption of certain scientific contracts with the United States.237-27Exemption of certain petroleum refiners.237-27.1Repealed.237-27.5Air pollution control facility.237-27.6Solid waste processing, disposal, and electric generating facility; certain amounts exempt.237-28Repealed.237-28.1Exemption of certain shipbuilding and ship repair business.237-28.2Repealed.237-29Exemptions for certified or approved housing projects.237-29.5Exemption for sales of tangible personal property shipped out of the State.237-29.53Exemption for contracting or services exported out of State.237-29.55Exemption for sale of tangible personal property for resale at wholesale.237-29.57Exemption for intangible property used outside the State.237-29.6Repealed.237-29.65Repealed.237-29.7Exemption of insurance companies.237-29.75Repealed.237-29.8Call centers; exemption; engaging in business; definitions.237-30Monthly, quarterly, or semiannual return, computation of tax, payment.237-30.5Collection of rental by third party; filing with department; statement required.237-30.7Withholding of tax by persons claiming the motion picture, digital media, and film production income tax credit.237-31Remittances.237-32Penalties.237-33Annual return, payment of tax.237-33.5Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department.237-34Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.237-35Consolidated reports; interrelated business.237-36Erroneous returns, disallowance of exemption, payment.237-37Refunds and credits.237-38Failure to make return.237-39Audits; procedure, penalties.237-40Limitation period.237-41Records to be kept; examination.237-41.5Certain amounts held in trust; liability of key individuals.237-42Appeals.237-43Bulk sales; transfers; penalties.237-44Entertainment business.237-45Repealed.237-46Collection by suit; injunction.237-47District judges; concurrent civil jurisdiction in tax collections.237-48Repealed.237-49Unfair competition; penalty.