Review for 2022 and every tenth year thereafter
HRS §23-75
in effect23-75. Review for 2022 and every tenth year thereafter
(a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2022 and every tenth year thereafter.
(b) The auditor shall submit the findings and
recommendations of the reviews to the legislature and governor no later than
twenty days prior to the convening of the immediately following regular
session.
(c) This section shall apply to the following:
(1) Section 237-24.3(1)--Amounts received from
loading, transporting, and unloading agricultural commodities shipped
interisland;
(2) Section 237-24.3(3)(A)--Amounts received from
cargo loading or unloading;
(3) Section 237-24.3(3)(B)--Amounts received from
tugboat and towage services;
(4) Section 237-24.3(3)(C)--Amounts received from the
transportation of pilots or government officials and other maritime-related
services;
(5) Section 238-1, paragraph (7) of the definition of
"use"--The value of oceangoing vehicles for transportation from one
point to another in the State;
(6) Section 238-3(g)--The value of imported
intoxicating liquor and cigarettes and tobacco products for sale to persons or
common carriers in interstate commerce;
(7) Section 238-3(h)--The value of vessels
constructed under section 189-25, relating to commercial fishing vessel loans,
prior to July 1, 1969; and
(8) Section 237-28.1--Gross proceeds from
shipbuilding and ship repair.
[L 2016, c 261, pt of §2; am L 2017, c 177, §7]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0023/HRS_0023-0075.htmFetched: 11/10/2026