Transcription of Chapter 237, HRS, General Excise Tax Law - Hawaii
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Chapter 237, HRS, General Excise Tax Law - Hawaii
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.
Taxes in Hawaii since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong, Arthur B. Reinwald, 9 HBJ, no. 4, at 95 (1973). Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ, no. 1, at 53 (1989). Hawaii’s General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ no. 13, at 1 (1998). Case ...
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