Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 238 - USE TAX LAW
Section 18-238-3 - Application of tax, etc
Universal Citation: HI Admin Rules 18-238-3
Current through February, 2024
(a) - (h) (Reserved.)
(i) Credit for taxes paid to another state or subdivision thereof.
(1) In general. Every taxpayer liable for the
payment of use tax shall be entitled to a credit for the amount of any sales or
use tax paid by him to any other state or subdivision thereof with respect to
such property.
(2) Conditions;
limitations. The amount allowed in paragraph (1) shall be credited against the
use tax payable upon such property by the taxpayer only upon his producing for
the director satisfactory evidence in the form of receipts or vouchers
indicating the payment of the sales or use tax to the other jurisdiction. The
application of such credit, however, shall not exceed the amount of use tax
payable under this chapter with respect to the same property.
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