Chapter 237

§237-1 Key terms used in the general excise tax law

§237-2 What counts as doing business in Hawaii

§237-2.5 When a business is considered to be operating in Hawaii

§237-3 What counts as gross income or gross sales

§237-4 Who counts as a wholesaler or jobber for tax purposes

§237-4.5 Rules for online marketplaces and sales platforms

§237-5 Who counts as a producer under this tax law

§237-6 Who counts as a contractor and what contracting means

§237-7 What counts as a service business

§237-8 Who runs the tax law in this chapter

§237-8.6 County surcharge on state tax: how it works

§237-9 Getting a business license and what happens if you don't

§237-9.3 Rules for getting general excise tax benefits

§237-9.5 No separate license or tax filing for certain revocable trusts

§237-10.5 Reporting rules for contractors on federal projects

§237-11 Which 12-month period your tax return covers

§237-12 License tax is separate from other taxes

§237-13 Who pays the general excise tax and at what rate

§237-13.5 How electricity producers are taxed on power sold to utilities

§237-13.8 Taxes on Prepaid Phone Cards

§237-14 How to report income taxed at different rates

§237-14.5 How telecom businesses can split income for tax returns

§237-15 How dental and medical technicians are taxed

§237-16.5 Tax break for written subleases of real property

§237-16.8 Tax exemption for nonprofit exhibit space fees

§237-17 Reduced tax rate for blind, deaf, or totally disabled people

§237-18 How tax applies when income is split

§237-20 Tax rules for business with owners and members

§237-21 How income is split for taxes when business crosses state lines

§237-22 When Hawaii cannot tax due to federal law

§237-23 Who is exempt from this tax and how to apply

§237-23.5 Tax exemption for related companies and common paymasters

§237-24 Income that is not taxed under this law

§237-24.3 Additional amounts not taxable

§237-24.5 Extra tax exemptions for exchanges and their members

§237-24.7 Additional amounts not taxable

§237-24.8 Tax exemption for financial institutions

§237-24.9 Tax break for aircraft repair and maintenance work

§237-25 Tax exemptions for sales to the federal government and credit unions

§237-26 Tax break for scientific work done for the U.S. government

§237-27 Tax exemption for certain petroleum refiners

§237-27.5 Tax break for air pollution control equipment

§237-27.6 Tax exemption for certain solid waste facility sale and leaseback payments

§237-28.1 Tax break for building or repairing certain ships

§237-29 Tax break for approved housing projects

§237-29.5 Exemption for sales of goods shipped out of state

§237-29.7 Insurance companies and the general excise tax

§237-29.8 Call center tax exemption and its limits

§237-30 When and how to pay your general excise tax

§237-30.5 Rules for people who collect rent for a property owner

§237-30.7 Withholding taxes from payments to loan-out companies

§237-31 How tax payments are sent and where the money goes

§237-32 Late tax payments get penalties and interest

§237-33 Annual tax return and payment deadline

§237-33.5 Reporting IRS changes to Hawaii taxes

§237-34 Filing returns; keeping returns confidential; destroying returns

§237-35 Consolidated returns for related businesses

§237-36 Fixing mistakes on tax returns and paying extra taxes

§237-37 Refunds and credits

§237-38 What happens if you don't file a tax return

§237-39 Tax audits: what the tax department can do and what happens if you don't cooperate

§237-40 Time limits for tax assessment, collection, and refunds

§237-41 Keeping and showing tax records

§237-41.5 Personal liability for unpaid general excise tax

§237-42 Appeals

§237-43 Bulk sales: reporting and tax payment

§237-44 Tax rules for entertainment events and cabarets

§237-46 How the state can collect unpaid taxes and stop business

§237-47 District court authority in tax collection cases

§237-49 No hiding the tax in your prices