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HAWAII ADMINISTRATIVE RULES TITLE 18 DEPARTMENT OF ...

GENERAL EXCISE TAX LAW 237- 1 (Unofficial Compilation) HAWAII ADMINISTRATIVE RULESTITLE 18 DEPARTMENT OF TAXATIONCHAPTER 237 GENERAL EXCISE TAX LAWS ubchapter 1 Definitions; Administration 18-237-1 Definitions. 18-237-2 (Reserved.) 18-237-3 Gross income , gross proceeds of sale , defined. 18-237-4 Wholesaler , jobber , defined. Sales to eating or drinking retailers. 18-237-5 to 8 (Reserved.) Definitions. Allocation of gross income and gross proceeds from sales of tangible personal property. Allocation of gross income received by service businesses. Allocation of gross income from commissions.

GENERAL EXCISE TAX LAW §18-237-1 237- 3 (Unofficial Compilation) Historical Note: Chapter 237 of Title 18, Administrative Rules, is based substantially upon Regulation

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