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 November, 2023

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 ).

[Eff JUL 15, 2006] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS § 237-20)

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