KCC §5-4.4

State tax exemptions apply to this county law

Read the official text at ecode360.com ↗

This section says that the same exemptions listed in a state law (Hawaii Revised Statutes Section 237D-3) also apply to this county's rules. So if you are exempt from the state tax, you are also exempt from the county tax.

everyone

The ordinance, as written (Kauaʻi County) — Exemptions

A copy, taken August 22, 2026. The version published by Kauaʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.

The exemptions set forth in Section 237D-3, Hawai'i Revised Statutes, are hereby incorporated by reference as exemptions to this Article.

Read the official text at ecode360.com ↗as published Jan 1, 2026our copy taken Aug 22, 2026

The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.

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