HRS § 237-16.8 — Exemption of certain convention, conference, and trade show fees


House Bill
[§237-16.8] Exemption of certain
convention, conference, and trade show fees. In addition to any other
applicable exemption provided under this chapter, there shall be exempted from
the measure of taxes imposed by this chapter all of the value or gross income
derived by a fraternal benefit, religious, charitable, scientific, educational,
or other nonprofit organization under section 501(c) of the Internal Revenue
Code of 1986, as amended, from fees for convention, conference, or trade show
exhibit or display spaces; provided that the gross proceeds of sales by a
vendor through the use of exhibit or display space at a conference, convention,
or trade show shall be subject to the imposition of the general excise tax
under section 237-13.