Title 14, Taxation

§237D-7 Annual return. On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the taxes under this chapter during the preceding tax year shall file a return summarizing that person's liabil…

§237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustm…

§237D-8.5 Collection of rental by third party; filing with department; statement required. (a) Every person authorized under an agreement by the owner of transient accommodations located within this State to collect rent on behalf of the owner shall be subject to this section. (b…

§237D-8.6 Reconciliation; form requirement. (a) On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this chapter during the preceding taxable year and who has furnished trans…

§237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. (a) If any person fails to make a return as required by this chapter, the director shall make an estimate of the tax liability of the person from any information the dire…

§238-1 Definitions, generally. Whenever used in this chapter, unless otherwise required by the context: "General excise tax law" means chapter 237, as amended from time to time. "Import" (or any nounal, verbal, adverbial, adjective, or other equivalent of the term) includes: (1) …

§238-10 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1965, c 155, pt of §2; Supp, §119-10; HRS §238-10]

§238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges. Any tax which is delinquent under this chapter may be collected: (1) By action in the name of the director of taxation or any collector or assistant collector of taxes, in assumpsit…

§238-13 Other provisions of general excise tax law applicable. In respect of: (1) The examination of books and records and of taxpayers and other persons; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return; and (3) The general admin…

§238-14 Taxes state realizations. All taxes collected under this chapter shall be state realizations. [L 1965, c 155, pt of §2; Supp, §119-14; HRS §238-14]

§238-15 Short title. This chapter may be cited as the "Use Tax Law". [L 1965, c 155, pt of §2; Supp, §119-15; HRS §238-15]

§238-16 Rules and regulations. The director of taxation may adopt and promulgate rules and regulations to carry out the purposes of this chapter. [L 1965, c 155, pt of §2; Supp, §119-16; HRS §238-16]

§238-2 Imposition of tax on tangible personal property; exemptions. There is hereby levied an excise tax on the use in this State of tangible personal property which is imported by a taxpayer in this State whether owned, purchased from an unlicensed seller, or however acquired fo…

[§238-2.2] Imposition of tax on intangible property. There is hereby levied an excise tax on the value of intangible property acquired from an unlicensed seller and imported or used in the State. The tax imposed by this chapter shall accrue when the intangible property is acquire…

§238-2.3 Imposition of tax on imported services or contracting; exemptions. There is hereby levied an excise tax on the value of services or contracting as defined in section 237-6 that are performed by an unlicensed seller at a point outside the State and imported or purchased f…

§238-2.6 County surcharge on state tax; administration. (a) The county surcharge on state tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-16.8, shall be levied, assessed, and collected as provided in this section on the value of …

§238-3 Application of tax, etc. (a) The tax imposed by this chapter shall not apply to any property, services, or contracting or to any use of the property, services, or contracting that cannot legally be so taxed under the Constitution or laws of the United States, but only so l…

§238-4 Certain property used by producers. If a licensed producer, or a cooperative association acting under the authority of chapter 421 or 422, in order to sell to such producer, or a licensed person, imports into the State or acquires in the State commodities, materials, items…

§238-5 Returns. (a) On or before the twentieth day of each calendar month, any person who has become liable for the payment of a tax under this chapter during the preceding calendar month in respect of any property, services, or contracting, or the use thereof, shall file a retur…

§238-6 Collection of tax by seller; penalty. (a) For purposes of the taxes due under sections 238-2 and 238-2.3, every seller having in the State, regularly or intermittently, any property, tangible or intangible, any place of business, or any representation as hereinabove define…

§238-7 Audits; additional assessments; refunds. (a) Sections 237-36 to 237-40 of the general excise tax law are hereby made applicable to the taxes imposed by this chapter, to the refunding of overpayments thereof, and to assessments, investigations, and audits in connection ther…

§238-8 Appeal, correction of assessment. If any person having made the return and paid the tax as provided by this chapter feels aggrieved by the assessment so made upon the person by the director of taxation, the person may appeal the assessment in the manner and within the time…

§238-9 Records. Every person who is engaged in any business in the State and who is required under this chapter to make returns, shall keep in the English language in the State and preserve for a period of three years, books of account or other records in sufficient detail to ena…

§238-9.5 Motor vehicle importation; report by dealers; proof of payment. (a) Every dealer, as defined in section 437-1.1, shall submit a report to the director, on or before the last day of each calendar month, for all motor vehicles delivered by the dealer in the prior month as …

PART I. GENERAL PROVISIONS §239-1 Tax levy, in general. There shall be levied and assessed upon each public service company a tax in the manner provided by this chapter. [L 1932 2d, c 43, §1; am L 1933, c 183, §2; RL 1935, §2140; RL 1945, §5671; RL 1955, §126-1; am L Sp 1957, c 1…

§239-10 Disposition of revenues. All taxes collected under this chapter shall be state realizations; provided that where a tax in excess of the four per cent rate upon gross income is levied and assessed under section 239-5(a), such tax revenues to be paid to the county shall be …

§239-2 Definitions. As used in this chapter unless otherwise required by the context: "Carrier" means a person who engages in transportation, and does not include a person such as freight forwarder or tour packager who provides transportation by contracting with others, except to…

[PART II.] SOURCING OF MOBILE TELECOMMUNICATIONS SERVICES INCOME [§239-21] Application. Sections 239-21 to 239-25 shall apply to home service providers as defined in section 239-22. [L 2002, c 209, pt of §2]

[§239-22] Definitions. As used in sections 239-21 to 239-25: "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in title 47 Code of Federal Regulations section 20.3 as in effect o…

[§239-23] Mobile telecommunications definitions. The definitions relating to mobile telecommunications services set forth under section 239-22 shall apply to give effect to the federal Mobile Telecommunications Sourcing Act, title 4 United States Code sections 116 to 126, and sha…

[§239-24] Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges. (a) Nothing in this chapter modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of any law allowing a taxing jurisdi…

[§239-25] Nonseverability. If a court of competent jurisdiction enters a final judgment on the merits that: (1) Is based on federal law; (2) Is no longer subject to appeal; and (3) Substantially limits or impairs the essential elements of sections 239-21 to 239-24, then sections …

§239-4 Returns. Each public service company, on or before the twentieth day of the fourth month following the close of the taxable year, shall file a return in the form and manner prescribed by the department, showing its taxable gross income for the preceding taxable year. In ca…

§239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. (a) Notwithstanding section 239-4, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6…

§239-5 Public utilities, generally. (a) There shall be levied and assessed upon each public utility, except airlines, motor carriers, common carriers by water, and contract carriers taxed by section 239-6, a tax of such rate per cent of its gross income each year from its public …

[§239-5.5] Surcharge amounts exempt. Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross income for the acting utility for purposes of this chapter. Any amounts retained by the acting u…

§239-6 Airlines, certain carriers. (a) There shall be levied and assessed upon each airline a tax of four per cent of its gross income each year from the airline business; provided that if an airline adopts a rate schedule for students in grade twelve or below traveling in school…

[§239-6.5] Tax credit for lifeline telephone service subsidy. A telephone public utility subject to this chapter that has been authorized to establish lifeline telephone service rates by the public utilities commission shall be allowed a tax credit, equal to the lifeline telephon…

§239-7 Assessments; payments; chapter 235 applicable. (a) The tax imposed by this chapter shall be assessed against each public service company in the manner provided by this chapter, and shall be paid to the department of taxation at the times and in the manner (in installments …

§239-8 Allocation and apportionment. (a) The gross income included in the measure of the tax, as defined in paragraphs (2) and (3) of the definition of "gross income" in section 239-2, shall be determined by an allocation and separate accounting so far as practicable. (b) If unde…

§239-9 Time of application of tax and other provisions. (a) In general. The tax imposed by this chapter applies to every public service company: (1) Which is in business at the commencement of a calendar year, as of January 1 of that year; (2) Which begins business after the comm…

§240-1 Electric light and power companies, tax on. Every person operating in the State an electric light or power business as a public utility, whose franchise does not provide for the payment to the county in which the public utility operates of a tax, or a tax of less than two …

[§240-1.5] Surcharge amounts exempt. Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross receipts for the acting utility for purposes of this chapter. Any amounts retained by the acting…

§240-2 Books, papers, etc. All books, papers, records, and accounts of such person shall at all reasonable times be open to inspection by the director of finance of such county, or the director's agents appointed for such purpose. [L 1937, c 105, pt of §1; RL 1945, pt of §5681; R…

§241-1 Definitions. As used in this chapter unless a different meaning appears from the context: "Bank" means and includes any national banking association and any bank chartered or licensed pursuant to chapter 412. "Building and loan association" means any corporation that has b…

§241-1.5 Time of application of tax and other provisions. (a) The tax imposed by this chapter applies to every bank, building and loan association, development company, financial corporation, financial services loan company, trust company, mortgage loan company, financial holding…