Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 243 - FUEL TAX LAW
Section 18-243-7-01 - Tax not applicable, sale of bonded aviation/jet fuel
The fuel tax shall not apply to the sale of bonded aviation/jet fuel to air carriers departing for foreign ports or arriving from foreign ports on stopovers before continuing on to their final destinations.
[Eff 8/12/02] (Auth: HRS §§ 231-3(9), 243-16) (Imp: HRS § 243-7)