Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 1 - DEFINITIONS; ADMINISTRATION
Section 18-237-3 - "Gross income", "gross proceeds of sale", defined
Universal Citation: HI Admin Rules 18-237-3
Current through August, 2024
(a) See Administrative Rule § 18-237-13(c)(1) for the exemption from the general excise tax of all rents received on account of the lease or rental of dwelling units developed and constructed pursuant to §§ 359G-6 and 359G-11, HRS.
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
