Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW

The rules implement the statute and may not reflect changes to the statute. For example, HAR § 18-237-4-01.01 has not yet been amended to reflect Act 173, Session Laws of Hawaii (SLH) 1999, which clarified that sales to persons licensed under the general excise tax law of single-serving packets of condiments furnished to customers are subject to the .5% wholesale rate. HAR § 18-237-13-02.01 has not yet been amended to reflect Act 247, SLH 1998, which provides a general excise tax exemption for the sale of tangible personal property that is imported into the State from a foreign or domestic source to a licensed taxpayer for subsequent resale at wholesale. HAR § 18-237-13-03, relating to the subcontract deduction, has not yet been amended to reflect Act 169, SLH 1998, which relieved the general contractor of liability for the general excise taxes on the contract amounts paid by the general contractor to a subcontractor.