HAR § 18-235-17-12 — Qualified production costs; imported goods, services, or contracting subject to the use tax; claim for products or services acquired outside of this State

(a) In order to avoid constitutionally infringing upon out-of-state taxpayers, and to complement the general excise tax as an overall excise tax regime, there is imposed in the State a tax on the use in the State of tangible personal property, services, and contracting imported into the State under Hawaii use tax law, codified at chapter 238, HRS. HRS §235-17 HRS §235-17