Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 238 - USE TAX LAW
- Section 18-238-1 - Definitions
- Section 18-238-2 - Imposition of tax, exemptions
- Section 18-238-3 - Application of tax, etc
- Section 18-238-4 - Certain property used by producers
- Section 18-238-5 - Returns
- Section 18-238-5-01 - Reserved
- Section 18-238-5-02 - Allocation of the purchase price or value of tangible personal property used in this State
- Section 18-238-6 - Collection of tax by seller, exceptions, statement of purchaser
- Section 18-238-7 to 18-238-16 - Reserved
Current through January, 2023
Chapter 238 of Title 18, Administrative Rules, is based substantially upon Regulation 73-9 of the Department of Taxation [Eff 1/1/71; R 2/16/82], Regulation 61-2 of the Department of Taxation [Eff 12/21/61; R 2/16/82].
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.