Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 2 - LICENSES; TAX; EXEMPTIONS
Section 18-237-13(6)-02 - Summary of the rules
Current through August, 2024
The intermediary services rate of one-half percent is applicable to the gross income received or derived when:
(1) A service business provides services ("Service Provider");
(2) Upon the request or order of another service business which acts as an "Intermediary" between the Service Provider and the ultimate recipient of the services ("Customer");
(3) Both Service Provider and Intermediary are licensed persons in this State;
(4) There are at least three parties (Service Provider, Intermediary, and Customer); and
(5) The gross income received from Customer by Intermediary is subject to the general excise tax at the four percent rate on all the gross income received for or derived from those services.
