Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-243-6 — (Reserved) §18-243-7-01 Tax not applicable, sale of bonded aviation/jet fuel

The fuel tax shall not apply to the sale of bonded aviation/jet fuel to air carriers departing for foreign ports or arriving from foreign ports on stopovers before continuing on to their final destinations.

Last amended: [Eff 8/12/02] (Auth: HRS §§231-3(9), 243-16) (Imp: HRS §243-7) §18-243-8 to §18-243-16 (Reserved) HRS §243-7

Source: official text