HRS §235-18
Deposit beverage container deposit exemption
This section says the state's general tax chapter does not apply to money you collect as a deposit for beverage containers under the bottle deposit law. It is a narrow exemption for that specific deposit amount.
businesses
The statute, as written — Deposit beverage container deposit exemption
This chapter shall not apply to amounts received as a deposit beverage container deposit collected under part VIII of chapter 342G.
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