HRS §481X-9
Premium taxes on service contracts vs. insurance policies
This section says that fees for service contracts are not taxed as insurance premiums, but contractual liability insurance policies are taxed as premiums. It only covers this tax treatment and nothing else.
businesses
The statute, as written — Applicability of premium taxes
Service contract provider fees shall not be subject to premium taxes. Contractual liability insurance policies shall be subject to premium taxes.
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