reglab/housing_qa huggingface dataset:
HI Rev Stat § 237-9.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim.

  §237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim. (a) Notwithstanding any other law to the contrary, a person shall not be entitled to any general excise tax benefit under this chapter unless the person claiming the general excise tax benefit:  (1) Obtains a license to engage in and conduct business as required under section 237-9; and  (2) Files the annual general excise tax reconciliation tax return as provided under this chapter or chapter 231 not later than twelve months from the due date prescribed for the return.  (b) The director may require any taxpayer to furnish information to determine the validity of any general excise tax benefit and may adopt rules pursuant to chapter 91 necessary to effectuate the purposes of this section.  (c) The director may waive the denial of the general excise tax benefit under subsection (a) if the failure to comply is due to reasonable cause and not to the wilful neglect of the taxpayer.  (d) The director shall first give written notice to a nonprofit organization to comply with the requirements of this section before imposing a denial of any general excise tax benefit under this chapter, and the organization shall have ninety days from the date of the receipt of the notice to comply with the requirements.  (e) For purposes of this section:  "General excise tax benefit" means any tax exemption, exclusion of a taxable amount, a reduction from the measure of a tax imposed, a tax deduction, a tax credit, a lower rate of tax, a segregation or division of taxable amounts between multiple taxpayers involved in the same transaction, or any income splitting allowed under this chapter.  "Nonprofit organization" means a corporate entity, association, or other duly chartered entity that is registered with the State and is exempt from the application of this chapter pursuant to section 237-23(a)(3), (4), (5), (6), or (7). [L 2010, c 155, pt of §2; am L 2012, c 219, §1; am L 2013, c 52, §1]
HI Rev Stat § 237-9.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-9.5 No separate licensing, filing, or liability for certain revocable trusts.

  §237-9.5 No separate licensing, filing, or liability for certain revocable trusts. In the case of any trust that, for state and federal income tax reporting purposes:  (1) Has no registration or filing requirements separate and apart from its grantor or grantors;  (2) Is subject to the requirement that all items of income, deduction, and credit are to be reported by the individual grantor or grantors; and  (3) Is revocable by the grantor or grantors; no licensing, registration, or filing requirements under this chapter shall apply; provided that the individual grantor or grantors must be licensed under this chapter and pay the appropriate general excise tax on trust income, if the trust income is from engaging in business. [L 1994, c 12, §2]
HI Rev Stat § 237-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-10 REPEALED.

  §237-10 REPEALED. L 1989, c 6, §6.
HI Rev Stat § 237-10.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-10.5 Reporting requirement for contractors on federal construction projects.

  §237-10.5 Reporting requirement for contractors on federal construction projects. All persons who do not possess a valid license under this chapter at the time of the contract award and who contract with the federal government for any construction project located in the State shall report to the department, on forms prescribed by the department, its estimated gross receipts or any other information requested by the department on the prescribed form, from the construction project within thirty days of the contract being awarded. Failure to report as provided in this section shall result in a penalty of $1,000 per month, or fraction thereof, for each month that a failure to report exists; provided that the maximum penalty allowed under this section in the aggregate shall not be more than $6,000. [L 2009, c 134, § §3, 13(3); am L 2013, c 58, §1]
HI Rev Stat § 237-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-11 Tax year.

 §237-11 Tax year. The assessment of taxes herein made and the returns required therefor shall be for the year ending on December 31. If the taxpayer, in exercising a privilege taxable under this chapter, keeps the taxpayer's books reflecting the same on a basis other than the calendar year, the taxpayer may, with the assent of the department of taxation, and upon the direction of the department shall, make the taxpayer's annual returns and pay taxes for the year covering the taxpayer's accounting period as shown by the method of keeping the taxpayer's books. [L 1935, c 141, §10; RL 1945, §5452; RL 1955, §117-12; am L 1957, c 34, §4; am L Sp 1959 2d, c 1, §16; HRS §237-11; gen ch 1985]
HI Rev Stat § 237-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-12 Tax cumulative; extent of license.

 §237-12 Tax cumulative; extent of license. (a) The tax imposed by this chapter shall be in addition to the license fee imposed under section 237-9 and all other taxes levied by law as a condition precedent to engaging in any business, trade, or calling. A person exercising a privilege taxable under this chapter, subject to the payment of the license fee imposed under section 237-9, which is a condition precedent to exercising the privilege taxed, may exercise the privilege upon the condition that the person shall pay the tax accruing under this chapter.  (b) In the case of any person entitled to the protection of section 237-9(d), the tax shall be collected only through ordinary means. [L 1935, c 141, §11; RL 1945, §5453; RL 1955, §117-13; am L 1959, c 277, §1; HRS §237-12; gen ch 1985; am L 1989, c 6, §2; am L 2009, c 134, § §7, 13(3); am L 2013, c 58, §1]
HI Rev Stat § 237-13.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-13.3 REPEALED.

 §237-13.3 REPEALED. L 2015, c 22, §8.
HI Rev Stat § 237-13.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-13.5 Assessment on generated electricity.

 §237-13.5 Assessment on generated electricity. Any other provision of the law to the contrary notwithstanding, the levy and assessment of the general excise tax on the gross proceeds from the sale of electric power to a public utility company for resale to the public, shall be made only as a tax on the business of a producer, at the rate assessed producers, under section 237-13(2)(A). [L 1980, c 78, §2; am L 1981, c 103, §1; am L 1985, c 211, §1]
HI Rev Stat § 237-13.8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-13.8 Sales of telecommunications services through prepaid telephone calling service.

  §237-13.8 Sales of telecommunications services through prepaid telephone calling service. (a) For the purposes of this section, "prepaid telephone calling service" means the right to exclusively purchase telecommunication services, paid for in advance, that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed.  (b) If the sale or recharge of a prepaid telephone calling service does not take place at the vendor's place of business, it shall be conclusively determined to take place at the customer's shipping address; or if there is no item shipped, then it shall be the customer's billing address.  (c) When a person licensed under this chapter sells prepaid telephone calling services to a licensed retail merchant, jobber, or other licensed seller for purposes of resale, the person shall be taxed as a wholesaler selling tangible personal property. All other sales of prepaid telephone calling services shall be taxed as retail sales of tangible personal property.  (d) For purposes of prepaid telephone calling services only, all such services shall be taxed under this section and shall be in lieu of taxation under chapter 239. [L 2000, c 27, §1]
HI Rev Stat § 237-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-14 Segregation of gross income, etc., on records and in returns.

 §237-14 Segregation of gross income, etc., on records and in returns. The imposition of taxes and the application of tax rates do not depend upon the business in which the taxpayer is primarily engaged. One business may be subject to two or more tax rates. If a business is within the purview of two or more of the paragraphs of section 237-13 or other provisions of this chapter all of them apply, each provision being applicable to the appropriate item of gross income, gross proceeds of sales, or value of products. However, any person engaging or continuing in a business having gross income, gross proceeds of sales, and value of products, or any of these as the case may be, taxable at different rates, shall be subject to taxation upon the aggregate amount of the gross income, gross proceeds of sales, and value of products of the business at the highest rate applicable to any part of the aggregate, unless the person shall segregate the parts taxable at different rates upon the person's records and in the person's returns, and shall sustain the burden of proving that the segregation was correctly made. [L 1957, c 34, §11(h); Supp, §117-14.1; HRS §237-14; gen ch 1985] Case Notes  Taxpayer may be subject to both the service business and retailing classifications to extent each is applicable to particular items of gross income. 53 H. 450, 497 P.2d 37 (1972).
HI Rev Stat § 237-14.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses.

  §237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. (a) Notwithstanding section 237-14, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6)(C), or any public utility defined in section 269-1 having gross income from the conveyance or transmission of telephone or telegraph messages, or from the furnishing of facilities for the transmission of intelligence by electricity, may reasonably segregate in the person's returns, based on its books and records that are kept in the normal course of business:  (1) The parts of its gross income, gross proceeds of sales, and value of products subject to taxation under this chapter from the parts subject to taxation under chapter 239; and  (2) The parts of its gross income, gross proceeds of sales, and value of products subject to taxation under one provision of this chapter from the parts subject to taxation under any other provision of this chapter.  (b) The segregation shall be deemed valid so long as the method of segregation does not conflict with rules subsequently adopted by the department pursuant to this section. [L 2002, c 236, §1; am L 2008, c 16, §7]
HI Rev Stat § 237-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-15 Technicians.

 §237-15 Technicians. When technicians supply dentists or physicians with dentures, orthodontic devices, braces, and similar items which have been prepared by the technician in accordance with specifications furnished by the dentist or physician, and such items are to be used by the dentist or physician in the dentist's or physician's professional practice for a particular patient who is to pay the dentist or physician for the same as a part of the dentist's or physician's professional services, the technician shall be taxed as though the technician were a manufacturer selling a product to a licensed retailer, rather than at the rate of four per cent which is generally applied to professions and services. [L 1955, c 217, §1; RL 1955, §117-14.5; am L Sp 1957, c 1, §3(t); am L 1965, c 155, §14(i); HRS §237-15; gen ch 1985]
HI Rev Stat § 237-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-16 REPEALED.

  §237-16 REPEALED. L 2003, c 135, §11.
HI Rev Stat § 237-16.8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-16.8 Exemption of certain convention, conference, and trade show fees.

  §237-16.8 Exemption of certain convention, conference, and trade show fees. In addition to any other applicable exemption provided under this chapter, there shall be exempted from the measure of taxes imposed by this chapter all of the value or gross income derived by a fraternal benefit, religious, charitable, scientific, educational, or other nonprofit organization under section 501(c) of the Internal Revenue Code of 1986, as amended, from fees for convention, conference, or trade show exhibit or display spaces; provided that the gross proceeds of sales by a vendor through the use of exhibit or display space at a conference, convention, or trade show shall be subject to the imposition of the general excise tax under section 237-13. [L 2004, c 214, §1]
HI Rev Stat § 237-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-17 Persons with impaired sight, hearing, or who are totally disabled.

  §237-17 Persons with impaired sight, hearing, or who are totally disabled. Anything in section 237-13 to the contrary notwithstanding, the privilege tax levied, assessed, and collected on account of the business or other activities of individuals who are blind, deaf, or totally disabled, corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled, general, limited, or limited liability partnerships, all of whose partners are blind, deaf, or totally disabled, or limited liability companies, all of whose members are blind, deaf, or totally disabled, shall not exceed one-half of one per cent of the proceeds, sales, income, or other receipts subject to tax. For the purpose of this chapter "blind", "deaf", or "totally disabled" is defined as in section 235-1. The impairment of sight or hearing, or the disability, shall be certified to as provided in section 235-1. [L 1947, c 213, §8; am L 1953, c 139, §4; RL 1955, §117-15; am L 1959, c 246, §12; am L Sp 1959 2d, c 1, §19; am L 1960, c 4, §5; am L 1961, c 177, §2; am L 1966, c 28, §7; HRS §237-17; am L 1973, c 91, §2; am L 1988, c 81, §2; am L 2002, c 110, §2]
HI Rev Stat § 237-19 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-19 REPEALED.

 §237-19 REPEALED. L 2002, c 153, §5. Cross References  For similar provision, see §231-3.1.
HI Rev Stat § 237-20 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-20 Principles applicable in certain situations.

 §237-20 Principles applicable in certain situations. A person or company having shareholders or members (a corporation, association, group, trust, partnership, joint adventure, or other person) is taxable upon its business with them, and they are taxable upon their business with it. A person or company, whether or not called a cooperative, through which shareholders or members are pursuing a common objective (for example, the obtaining of property or services for their individual businesses or use, or the marketing of their individual products) is a taxable person, and such facts do not give rise to any tax exemption or tax benefit except as specifically provided. Even though a business has some of the aspects of agency it shall not be so regarded unless it is a true agency. The reimbursement of costs or advances made for or on behalf of one person by another shall not constitute gross income of the latter, unless the person receiving such reimbursement also receives additional monetary consideration for making such costs or advances. [L 1957, c 34, §11(i); am L 1965, c 201, §24; Supp, §117-17.1; am L 1967, c 297, §2; HRS §237-20; am L 1985, c 303, §1; am L 1986, c 340, §8] Law Journals and Reviews  Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption. 11 HBJ, no. 4, at 98 (1975). Case Notes  Amounts received from manufacturer by taxpayer for warranty service work constituted, not reimbursement, but taxable gross income. 56 H. 321, 536 P.2d 91 (1975).  "Cost" means monetary amount paid out by taxpayer for property or service furnished by a third party. 56 H. 321, 536 P.2d 91 (1975).  Payments by joint venture to member for services rendered joint venture were subject to general excise taxation. 59 H. 307, 582 P.2d 703 (1978).  The reimbursement provision of this section did not apply to taxpayer where taxpayer did not pay any costs or made any advances to the landlords and the record did not indicate that the taxpayer received a reimbursement of a cost or advance. 110 H. 25, 129 P.3d 528 (2006).  Taxpayer partnership's provision of medical equipment and ancillary services to its joint venture constituted "business" under §237-2 and was thus made subject to the general excise tax by this section. 93 H. 267 (App.), 999 P.2d 865 (2000).
HI Rev Stat § 237-21 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-21 Apportionment.

  §237-21 Apportionment. If any person, other than persons liable to the tax on manufacturers as provided by section 237-13(1), is engaged in business both within and without the State or in selling goods for delivery outside the State, and if under the Constitution or laws of the United States or section 237-29.5 the entire gross income of such person cannot be included in the measure of this tax, there shall be apportioned to the State and included in the measure of the tax that portion of the gross income which is derived from activities within the State, to the extent that the apportionment is required by the Constitution or laws of the United States or section 237-29.5. In the case of a tax upon the production of property in the State the apportionment shall be determined as in the case of the tax on manufacturers. In other cases, if and to the extent that the apportionment cannot be accurately made by separate accounting methods, there shall be apportioned to the State and included in the measure of this tax that proportion of the total gross income, so requiring apportionment, which the cost of doing business within the State, applicable to the gross income, bears to the cost of doing business both within and without the State, applicable to the gross income. [L 1941, c 115, §1; RL 1945, §5457; RL 1955, §117-18; am L 1959, c 277, §2; HRS §237-21; am L 1987, c 239, §5; am L 1999, c 70, §3] Attorney General Opinions  Branch office of mainland travel agency subject to tax on certain portion of earnings. Att. Gen. Op. 65-6. Case Notes  Tax on trucking business' gross receipts for services rendered wholly within the State not subject to apportionment. 48 H. 486, 405 P.2d 382 (1965).  Apportionment found unnecessary where taxable income consisted of interest income derived from sale of land located in Hawaii. 57 H. 436, 559 P.2d 264 (1977).  Federal Aviation Act preempts the State's ability to assess general excise taxes on revenues derived from the sale of "air transportation"; however, the State may assess general excise taxes under §237-13(6) and this section on that portion of the gross receipts that a freight forwarder receives for ground transportation and other non-air services it provides. 89 H. 51, 968 P.2d 653 (1998).
HI Rev Stat § 237-22 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-22 Conformity to Constitution, etc.

  §237-22 Conformity to Constitution, etc. (a) In computing the amounts of any tax imposed under this chapter, there shall be excepted or deducted from the values, gross proceeds of sales, or gross income so much thereof as, under the Constitution and laws of the United States, the State is prohibited from taxing, but only so long as and only to the extent that the State is so prohibited.  (b) To the extent that any deduction, allocation, or other method to determine tax liability is necessary to comply with subsection (a), each taxpayer liable for the tax imposed by this chapter shall be entitled to full offset for the amount of legally imposed sales, gross receipts, or use taxes paid by the taxpayer with respect to the imported property, service, or contracting to another state and any subdivision thereof; provided that such offset shall not exceed the amount of general excise tax imposed under this chapter upon the gross proceeds of sales or gross income from the sale and subsequent sale of the imported property, service, or contracting. The amount of legally imposed sales, gross receipts, or use taxes paid by the taxpayer with respect to the import shall be first applied against any use tax, as permitted under section 238-3(i), and any remaining amount may be applied under this section for the same imported property, service, or contracting.  The director of taxation shall have the authority to implement this offset by prescribing tax forms and instructions that require tax reporting and payment by deduction, allocation, or any other method to determine tax liability to the extent necessary to comply with the foregoing.  The director of taxation may require the taxpayer to produce the necessary receipts or vouchers indicating the payment of the sales, gross receipts, or use taxes to another state or subdivision as a condition for the allowance of this offset. [L 1935, c 141, §3; RL 1945, §5458; RL 1955, §117-19; am L 1957, c 34, §11(j); HRS §237-22; am L 2002, c 98, §2] Case Notes  Radio stations. 40 H. 121 (1953), aff'd 216 F.2d 700 (1954).  Tax on foreign manufacturer's representative held not in violation of commerce clause. 46 H. 269, 379 P.2d 336 (1963).  Cited: 48 H. 486, 503, 405 P.2d 382 (1965).
HI Rev Stat § 237-24.75 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-24.75 Additional exemptions.

  §237-24.75 Additional exemptions. In addition to the amounts exempt under section 237-24, this chapter shall not apply to:  (1) Amounts received as a beverage container deposit collected under chapter 342G, part VIII;  (2) Amounts received by the operator of the Hawaii convention center for reimbursement of costs or advances made pursuant to a contract with the Hawaii tourism authority under section 201B-7; and  (3) Amounts received by a professional employer organization that is registered with the department of labor and industrial relations pursuant to chapter 373L, from a client company equal to amounts that are disbursed by the professional employer organization for employee wages, salaries, payroll taxes, insurance premiums, and benefits, including retirement, vacation, sick leave, health benefits, and similar employment benefits with respect to covered employees at a client company; provided that this exemption shall not apply to amounts received by a professional employer organization after:  (A) Notification from the department of labor and industrial relations that the professional employer organization has not fulfilled or maintained the registration requirements under this chapter; or  (B) A determination by the department that the professional employer organization has failed to pay any tax withholding for covered employees or any federal or state taxes for which the professional employer organization is responsible.  As used in this paragraph, "professional employer organization", "client company", and "covered employee" shall have the meanings provided in section 373L-1. [L 2002, c 176, §3; am L 2007, c 173, §2 and c 225, §3; am L 2013, c 174, §3]