HRS § 237-29.5 — Exemption for sales of tangible personal property shipped out of the State


§237-29.5 Exemption for sales of tangible
personal property shipped out of the State. (a) There shall be exempted
from, and excluded from the measure of, the taxes imposed by this chapter all
of the value or gross proceeds arising from the manufacture, production, or
sale of tangible personal property:
(1) Shipped by the manufacturer, producer, or seller
to a point outside the State where the property is resold or otherwise consumed
or used outside the State; or
(2) The sale of which is exempt under section
237-24.3(2).
(b) For the purposes of this section, the
manufacturer, producer, or seller shall take from the purchaser, a certificate,
in such form as the department shall prescribe, certifying that the tangible
personal property purchased is to be resold or otherwise consumed or used
outside the State. Any purchaser who shall furnish such a certificate shall be
obligated to pay to the seller, upon demand, if the property purchased is not
resold or otherwise consumed or used outside the State, the amount of the additional
tax which by reason thereof is imposed upon the seller.