Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 237-13.5 — Assessment on generated electricity
§237-13.5 Assessment on generated
electricity. Any other provision of the law to the contrary
notwithstanding, the levy and assessment of the general excise tax on the gross
proceeds from the sale of electric power to a public utility company for resale
to the public, shall be made only as a tax on the business of a producer, at
the rate assessed producers, under section 237-13(2)(A).
Source: official text