HRS §237-5
Who counts as a producer under this tax law
This section defines the word "producer" for tax purposes. A producer is someone in the business of growing farm products, catching fish, or making natural resource products to sell or ship out of state. It also lists what counts as agricultural products.
businesses
The statute, as written — "Producer" defined. "Producer" means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natural resource products, or engaged in
the business of fishing or aquaculture, for sale, or for shipment or transportation out of the State, of the agricultural or aquaculture products in their natural or processed state, or butchered and dressed, or the natural resource products, or fish. As used in this section "agricultural products" include floricultural, horticultural, viticultural, forestry, nut, coffee, dairy, livestock, poultry, bee, animal, and any other farm, agronomic, or plantation products.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.