Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237-15 — (Reserved) §18-237-16 Tax on certain retailing

(a) Gross income received or derived from recapping tires or from selling tangible personal property for use in recapping tires. See Administrative Rules §18-237-13(B)(1). (b) Furnishing or use of trading stamps and similar devices. See Administrative Rules §18-237-13(j). (c) Containers and packaging materials. See Administrative Rules §18-237-4(b).

Last amended: [Eff 2/16/82] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-16)

Source: official text