HRS §237-13.5
How electricity producers are taxed on power sold to utilities
This section says that when a producer sells electricity to a public utility company for resale to the public, the general excise tax on that sale is charged only as a tax on the producer's business, at the rate that applies to producers. No other tax treatment applies to this type of sale.
The statute, as written — Assessment on generated electricity
Any other provision of the law to the contrary notwithstanding, the levy and assessment of the general excise tax on the gross proceeds from the sale of electric power to a public utility company for resale to the public, 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
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