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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237-41

Records to be kept; resale certificates

Official textfiles.hawaii.gov

Subchapter 5 (Reserved) Subchapter 6 (Reserved) This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025. Historical Note: Chapter 237 of Title 18, Administrative Rules, is based substantially upon Regulation No. 57-1 of the Department of Taxation

Last amended: [Eff 6/4/57; R 2/16/82], Regulation No. 58-4 of the Department of Taxation [Eff 1/1/58; R 2/16/82], Regulation No. 59-2 of the Department of Taxation [Eff 1/1/76; R 2/16/82], Regulation No. 61-1 of the Department of Taxation [Eff 7/1/61; R 2/16/82], Regulation No. 64-3 of the Department of Taxation [Eff 7/1/67; R 2/16/82], Regulation No. 72-1 of the Department of Taxation [Eff 6/19/70; R 2/16/82], Regulation No. 74-10 of the Department of Taxation [Eff 1/1/75; R 2/16/82], Regulation No. 79-1 of

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In this chapter (40 sections)
  1. 18-237-16.5-06 · Allocation based upon fair rental value
  2. 18-237-16.5-07 · Burden of proof on the taxpayer
  3. 18-237-19 · (Reserved) HRS §237-20 §18-237-20-01 Reimbursement…
  4. 18-237-20-01 · Reimbursement exemption, in general
  5. 18-237-20-02 · Summary of the rules
  6. 18-237-20-03 · Definitions; generally
  7. 18-237-20-07 · Burden of proof on Taxpayer
  8. 18-237-28 · (Reserved) HRS §237-29
  9. 18-237-29.53-01 · Definitions
  10. 18-237-29.53-02 · Example 2: Assume the same facts as in Example 1,…
  11. 18-237-29.53-03 · Contracting
  12. 18-237-29.53-04 · Services related to real property
  13. 18-237-29.53-05 · Services related to tangible personal property
  14. 18-237-29.53-06 · Services provided by a travel agency or tour packager…
  15. 18-237-29.53-07 · Example 1: Travel Services Corporation (“TSC”) sells…
  16. 18-237-29.53-08 · Debt collection services
  17. 18-237-29.53-09 · Services requiring customer to be physically present
  18. 18-237-29.53-10 · Services performed by commissioned agents
  19. 18-237-29.53-11 · Other services
  20. 18-237-29.53-12 · Cancellation and forfeiture charges
  21. 18-237-29.53-13 · Telecommunication services
  22. 18-237-29.57-01 · Exemption for intangible property used outside the…
  23. 18-237-30 · Monthly, quarterly, or semiannual returns
  24. 18-237-32 · (d) If a taxpayer’s request under subsection (b) or (c) is…
  25. 18-237-33-01 · Annual return
  26. 18-237-33-02 · Short year return; change of ownership or cessation of…
  27. 18-237-34-01 · Repealed
  28. 18-237-34-02 · Repealed
  29. 18-237-34-03 · Repealed
  30. 18-237-34-04 · Repealed
  31. 18-237-34-05 · Repealed
  32. 18-237-34-06 · Repealed
  33. 18-237-34-07 · Repealed
  34. 18-237-34-08 · Repealed
  35. 18-237-34-09 · Repealed
  36. 18-237-34-10 · Repealed
  37. 18-237-34-11 · Repealed
  38. 18-237-34-12 · Repealed
  39. 18-237-34-13 · Persons with a material interest in a tax return
  40. 18-237-41 · Records to be kept; resale certificates
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