Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 2 - LICENSES; TAX; EXEMPTIONS
Section 18-237-20-02 - Summary of the rules

Universal Citation: HI Admin Rules 18-237-20-02

Current through August, 2024

The reimbursement exemption applies when:

(1) Taxpayer pays a cost or advance to Third Party (section 18-237-20-05);

(2) For or on behalf of Reimbursing Party (section 18-237-20-06); and

(3) Taxpayer is repaid the cost or advance and receives no additional monetary consideration for making the cost or advance (section 18-237-20-4).

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