HRS §237-17
Reduced tax rate for blind, deaf, or totally disabled people
This section gives a lower tax rate to certain businesses owned by people who are blind, deaf, or totally disabled. The rate is half of one percent of their taxable income. The definitions and certification rules come from another law.
businesses
The statute, as written — Persons with impaired sight, hearing, or who are totally disabled
Anything in section 237-13 to the contrary notwithstanding, the privilege tax levied, assessed, and collected on account of the business or other activities of individuals who are blind, deaf, or totally disabled, corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled, general, limited, or limited liability partnerships, all of whose partners are blind, deaf, or totally disabled, or limited liability companies, all of whose members are blind, deaf, or totally disabled, shall not exceed one-half of one per cent of the proceeds, sales, income, or other receipts subject to tax. For the purpose of this chapter "blind", "deaf", or "totally disabled" is defined as in section 235-1. The impairment of sight or hearing, or the disability, shall be certified to as provided in section 235-1.
Sections this one refers to
§237-13 Who pays the general excise tax and at what rate
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