HRS §238-4

Tax rules for producers buying certain items

Read the official text at capitol.hawaii.gov ↗

This section says that when a licensed producer or a cooperative association brings certain items into Hawaii or buys them here to sell to a producer or licensed person, the general excise tax rules from another section apply. If the producer sells at retail, a use tax applies. Otherwise, no tax is charged under this chapter.

The statute, as written — Certain property used by producers

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

If a licensed producer, or a cooperative association acting under the authority of chapter 421 or 422, in order to sell to such producer, or a licensed person, imports into the State or acquires in the State commodities, materials, items, services, or living things enumerated in section [237-4(a)(3) and (5) to (7)], then section 237-4 shall apply. If section 237-4 applies and the producer is engaged in the sale of the producer's products at retail or in any manner other than at wholesale, then the tax upon use of property in the State imposed by section 238-2(2) shall apply the same as in the case of a purchaser who is a licensed retailer. In other such cases no tax shall be imposed under this chapter.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§237-4 Who counts as a wholesaler or jobber for tax purposes

§238-2 Tax on bringing personal property into Hawaii

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.