Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 238 - USE TAX LAW
Section 18-238-1 - Definitions
For purposes of this chapter:
"Consummated" is the place of delivery meaning the state or place where the purchaser or its agent accepts a delivery of tangible personal property.
"Landed value" means the value of imported tangible personal property which is the fair and reasonable cash value of the tangible personal property when it arrives in Hawaii. It includes the purchase price, shipping and handling fees, insurance costs, and customs duty. It does not include sales tax paid to another state.
"Place of delivery" means the state or place where the purchaser or its agent accepts a delivery of tangible personal property.
"Price" means the total amount for which tangible personal property is purchased, valued in money, whether paid in money or otherwise, and wheresoever paid, provided that cash discounts, trade and quantity discounts allowed and taken on sales shall not be included.
[Eff 5/26/98] (Auth: HRS §§ 231-3(9), 238-16) (Imp: HRS § 238-1)