Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-35-05 — Sales factor; no effect on warehousing exemption

Nothing in sections 235-35 to 235-37, HRS, or the rules under those sections shall be construed to expand or limit the exemption in section 235-6, HRS.

Last amended: [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-6, 235-35)

Source: official text