ROH §8-10.13

Tax exemption for manufacturing fixtures and equipment

Read the official text at honolulu.gov ↗

This section says that certain equipment used mainly for making or producing physical products is not counted when calculating taxes under this chapter. It only covers fixtures classified as machinery or mechanical equipment.

businesses

The ordinance, as written (Honolulu County) — Exemption - Fixtures used in manufacturing or producing tangible personal products

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

There shall be exempted and excluded from the measure of the taxes imposed by this chapter, all fixtures that are categorized as machinery and other mechanical or other allied equipment which are primarily and substantially used in manufacturing or producing tangible personal products. )

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

Published by the City and County of Honolulu through American Legal Publishing.

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