Transcription of Chapter 237, HRS, General Excise Tax Law - Hawaii
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General Excise TAX LAW Chapter 237, Page 1 (Unofficial Compilation) Chapter 237 General Excise TAX LAWD efinitions; AdministrationSection237-1 Definitions237-2 Business , engaging in business, defined237-3 Gross income , gross proceeds of sale , defined237-4 Wholesaler , jobber , defined237-5 Producer defined237-6 Contractor , contracting , federal cost-plus contractor , defined237-7 Service business or calling , defined237-8 Administration and enforcement by County surcharge on state tax; administrationLicenses; Tax; Exemptions237-9 Licenses; General Excise tax benefits; denial of tax benefits for failure to properly No separate licensing, filing, or liability for certain revocable trusts237-10 Reporting requirement for contractors on federal construction projects237-11 Tax year237-12 Tax cumulative; extent of license237-13 Imposition of Assessment on generated Sales of telecommunications services through prepaid telephone calling service237-14 Segregation of gross income, etc.
§237-1 Definitions. When used in this chapter,unless otherwiserequiredby the context,the definitionscontained in this section and in sections 237-2 to 237-7 shall govern. “Casual sale” means an occasional or isolated sale or transaction involving:
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