Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 2 - LICENSES; TAX; EXEMPTIONS
Section 18-237-13(6)-03 - Definitions; generally

Universal Citation: HI Admin Rules 18-237-13(6)-03
Current through November, 2023

For purposes of sections 18-237-13(6)- 01 to 18-237-13(6)- 09:

"Customer" means the person who is the ultimate recipient of the services of Service Provider. The term "Customer" is used regardless of whether the payment received by Service Provider qualifies for the intermediary services rate.

"Intermediary" is defined in section 18-237-13(6)- 06. The term "Intermediary" is used regardless of whether the payment received by Service Provider qualifies for the intermediary services rate.

"Service Provider" means the taxpayer claiming the one-half percent intermediary services rate who provides the services to Customer. The term "Service Provider" is used regardless of whether the payment received qualifies for the intermediary services rate.

[Eff 1/22/99] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS § 237-13)

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