Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237-2 — (Reserved) §18-237-3 “Gross income”, “gross proceeds of sale”, defined

(a) See Administrative Rule §18-237-13(c)(1) for the exemption from the general excise tax of all rents received on account of the lease or rental of dwelling units developed and constructed pursuant to §§359G-6 and 359G-11, HRS.

Last amended: [Eff 2/16/82] (Auth: HRS §§231-3(9), 237-8, 359G-15) (Imp: HRS §§237-3, 359G-15) §18-237-4 “Wholesaler”, “jobber”, defined. (a) Sales at wholesale defined. Pursuant to section 237-4, HRS, and taking into consideration sections 237-13(3)(C) and 237-13(3)(D), HRS, only the following are sales at wholesale: (1) Sales to a licensed retail merchant, jobber or other licensed seller for purposes of resale; (2) Sales to a licensed manufacturer of materials or commodities which are to be incorporated by

Source: official text