HRS §237-16.8
Tax exemption for nonprofit exhibit space fees
This section exempts certain nonprofit organizations from general excise tax on fees they charge for exhibit or display space at conventions, conferences, or trade shows. However, any sales a vendor makes at such an event are still taxed.
everyone
The statute, as written — Exemption of certain convention, conference, and trade show fees
In addition to any other applicable exemption provided under this chapter, there shall be exempted from the measure of taxes imposed by this chapter all of the value or gross income derived by a fraternal benefit, religious, charitable, scientific, educational, or other nonprofit organization under section 501(c) of the Internal Revenue Code of 1986, as amended, from fees for convention, conference, or trade show exhibit or display spaces; provided that the gross proceeds of sales by a vendor through the use of exhibit or display space at a conference, convention, or trade show shall be subject to the imposition of the general excise tax under section 237-13.
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