Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 1 - DEFINITIONS; ADMINISTRATION
- Section 18-237-1 - Definitions
- Section 18-237-2 - Reserved
- Section 18-237-3 - "Gross income", "gross proceeds of sale", defined
- Section 18-237-4 - "Wholesaler", "jobber", defined
- Section 18-237-4-01.01 - Sales to eating or drinking retailers
- Section 18-237-5 to 18-237-8 - Reserved
- Section 18-237-8.6-01 - Definitions
- Section 18-237-8.6-02 - Allocation of gross income and gross proceeds from sales of tangible personal property
- Section 18-237-8.6-03 - Allocation of gross income from contracting and services
- Section 18-237-8.6-04
- Section 18-237-8.6-05 - Allocation of gross income from the rental, lease, or license of tangible and intangible personal property
- Section 18-237-8.6-06 - Allocation of gross income from the rental or lease of real property
- Section 18-237-8.6-07
- Section 18-237-8.6-08 - Allocation of gross income from interest
- Section 18-237-8.6-09 - Allocation of gross income of theaters, amusements, etc.
- Section 18-237-8.6-10 - All others
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