Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 2 - LICENSES; TAX; EXEMPTIONS
Section 18-237-13-10 - Tax on other business
Universal Citation: HI Admin Rules 18-237-13-10
Current through August, 2024
(a) The furnishing or use of trading stamps and similar devices.
(1) General excise tax, rates applicable,
amounts. A person, hereinafter called the "user of stamps or other devices,"
who uses in, with, or for any transaction, stamps, coupons, tickets,
certificates, cards, or other similar devices, redeemable in goods, wares, or
merchandise, or which entitle the customer to procure from any person any
goods, wares, or merchandise, free of charge, or for less than the retail
market price thereof, is taxable upon the full amount of gross proceeds of sale
or gross income of the transaction in, with, or for which the stamps or other
devices are used, at the rates provided by chapter
237, HRS, without any deduction
therefrom on account of the cost of the stamps or other devices.
(2) Stamp company, tax applicable to. The
person who furnishes to the user of the stamps or other devices, or redeems,
such stamps, coupons, tickets, certificates, cards, or other similar devices,
is taxable upon the gross income received or derived therefrom at the rate
provided by section
237-13(10),
HRS.
(3) Prize, no tax applies,
when; transfer of merchandise to person awarding prize.
(A) As to the goods, wares, or merchandise
which constitute the prize for or redemption value of the stamps or similar
devices, no tax applies in respect of the transfer of such goods, wares, or
merchandise to the person surrendering the stamps or similar devices for
redemption or who receives the prize, except to the extent of the additional
consideration, if any, received or derived therefrom when the goods, wares, or
merchandise are transferred for a price other than the stamps or devices
themselves.
(B) As to the transfer
of such goods, wares, or merchandise to the person giving the prize or
redeeming the stamps or similar devices, this shall be deemed a sale at
wholesale.
(b) Fees and commissions received by a director, trustee, executor, or other such fiduciary. See section 18-237-13-06.05.
(c) Containers and packaging materials. See section I8-237-4(b).
(d) Gross income received or derived from recapping tires or from selling tangible personal property for use in recapping tires. See section 18-237-13-02(a).
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