3 sections in this chapter.
HRS §233-1 Certain relationship deemed as that of employer-employee
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§233-1 Certain relationship deemed as that of employer-employee. Whenever a person, firm, corporation, or the like, shall engage or continue in this State in the business of selling tangible personal property, and shall cause such property to be distributed to, by, or through rep…
HRS §233-2 Same: application of taxes
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§233-2 Same: application of taxes. In the event of the adoption of a rule or regulation pursuant to section 233-1:
HRS §233-3 Selling personal property, defined
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§233-3 Selling personal property, defined. As used in this chapter "the business of selling tangible personal property" includes both business classed as such under chapter 237 and also the rendering of a service which involves the consumption or use of tangible personal property…