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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-238-16

(Reserved

Official textfiles.hawaii.gov

) This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025. Historical Note: Chapter 238 of Title 18, Administrative Rules, is based substantially upon Regulation 73-9 of the Department of Taxation

Last amended: [Eff 1/1/71; R 2/16/82], Regulation 61-2 of the Department of Taxation [Eff 12/21/61; R 2/16/82].

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In this chapter (9 sections)
  1. 18-238-1 · Definitions
  2. 18-238-2 · Imposition of tax, exemptions
  3. 18-238-3 · Application of tax, etc
  4. 18-238-4 · Certain property used by producers
  5. 18-238-5 · Returns
  6. 18-238-5-01 · (Reserved) HRS §238-5 §18-238-5-02 Allocation of the…
  7. 18-238-5-02 · Allocation of the purchase price or value of tangible…
  8. 18-238-6 · Collection of tax by seller, exceptions, statement of…
  9. 18-238-16 · (Reserved
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