HRS §182-16
How geothermal energy sales are taxed
Read the official text at capitol.hawaii.gov ↗This section says that the general excise tax on selling geothermal resources or the electricity made from them is charged only to the producer's business, at the rate that applies to producers. No other tax rules apply to these sales.
The statute, as written — Levy and assessment of general excise tax
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
Notwithstanding any provision to the contrary, the levy and assessment of the general excise tax on the gross proceeds from any manner of sale of (1) geothermal resources or (2) electrical energy produced by the geothermal resources producer from such geothermal resources, shall be made only as a tax on the business of a producer, at the rate assessed producers, under section 237-13(2)(A).
Sections this one refers to
§237-13 Who pays the general excise tax and at what rate
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.