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HRS §239-21

Who this tax law applies to

This section says that the rules in sections 239-21 through 239-25 apply to home service providers. A home service provider is defined in another section. This is just a scope rule, not a detailed tax rule.

home sellershomebuyershomeowners

The statute, as written — Application

Sections 239-21 to 239-25 shall apply to home service providers as defined in section 239-22.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

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