Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-19.5-05 — ADMINISTRATION OF TAXES boiler manufacturers in Hawaii, but if the installation process is a unique process of which everyone in national industry is aware, the appropriate community also might include the national industrial community
On the other hand, if the sugar mill proposes to enter a transaction involving the purchase of land on which to construct a building to house the boilers, the appropriate community also may include those residing or doing business within the geographical locale of the land to be purchased. (B) In determining whether information would permit a person to identify any person mentioned in the written opinion, the department shall consider: (i) Information available to the public at the time the written opinion is made open or subject to inspection; and (ii) Information that will later become available; provided the department is made aware of that information and the potential that the information may identify any person. (d) “Personal privacy information” means any information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. (1) A clearly unwarranted invasion of personal privacy exists if from analysis of information submitted in support of the request for the written opinion it is determined that the public interest purpose for requiring disclosure is outweighed by the potential harm attributable to the invasion of personal privacy. (2) Personal privacy information includes embarrassing or sensitive information that a reasonable person would not reveal to the public under ordinary circumstances, details of a pending divorce, medical treatment for physical or mental disease or injury, adoption of a child, the amount of a gift, and political preferences. (3) Personal privacy information does not include any information that has been previously disclosed to the public. (e) “Trade secret” means any formula, pattern, device, or compilation of information that is used in a person’s business, and that gives the person an opportunity to obtain an advantage over competitors who do not know or use it. (1) “Formula, pattern, device, or compilation of information”, as used in this subsection, includes a formula for a chemical compound; a process of manufacturing, treating, or preserving materials; a pattern for a machine or other device; or a list of customers. (2) The subject of a trade secret must not be of public knowledge, or of general knowledge in the trade or business. (f) Whenever information is segregated from the text of a written opinion, non-identifying information shall be substituted in a manner the department deems appropriate.
Source: official text