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HAWAII ADMINISTRATIVE RULES TITLE 18 DEPARTMENT OF ...
files.hawaii.govGENERAL EXCISE TAX LAW 237- 160 (Unofficial Compilation) §18-237-13(6)-08 Gross income received from Customer by Intermediary subject to general excise tax at the four per cent rate. §18-237-13(6)-09 Burden of proof on Service Provider. §18-237-14 to 15 (Reserved.) §18-237-16 Tax on certain retailing. §18-237-16.5-01 Definitions.