HRS § 237-17 — Persons with impaired sight, hearing, or who are totally disabled


§237-17 Persons with impaired sight,
hearing, or who are totally disabled. Anything in section 237-13 to the
contrary notwithstanding, the privilege tax levied, assessed, and collected on
account of the business or other activities of individuals who are blind, deaf,
or totally disabled, corporations all of whose outstanding shares are owned by
individuals who are blind, deaf, or totally disabled, general, limited, or
limited liability partnerships, all of whose partners are blind, deaf, or
totally disabled, or limited liability companies, all of whose members are
blind, deaf, or totally disabled, shall not exceed one-half of one per cent of
the proceeds, sales, income, or other receipts subject to tax. For the purpose
of this chapter "blind", "deaf", or "totally disabled"
is defined as in section 235-1. The impairment of sight or hearing, or the
disability, shall be certified to as provided in section 235-1.