Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 237-5
"Producer" defined
§237-5 "Producer" defined. "Producer"
means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natural resource products, or engaged in the business of fishing or aquaculture, for sale, or for shipment or transportation out of the State, of the agricultural or aquaculture products in their natural or processed state, or butchered and dressed, or the natural resource products, or fish.
As used in this section "agricultural products" include floricultural, horticultural, viticultural, forestry, nut, coffee, dairy, livestock, poultry, bee, animal, and any other farm, agronomic, or plantation products.
Source: view the official text
In this chapter (40 sections)
- 237-1 · Definitions
- 237-2 · "Business", "engaging" in business, defined
- 237-2.5 · Engaging in business in the State
- 237-3 · "Gross income", "gross proceeds of sale", defined
- 237-4 · "Wholesaler", "jobber", defined
- 237-4.5 · Marketplace facilitators
- 237-5 · "Producer" defined
- 237-6 · "Contractor", "contracting", "federal cost-plus contractor",…
- 237-7 · "Service business or calling", defined
- 237-8 · Administration and enforcement by department
- 237-8.5 · REPEALED
- 237-8.6 · Bill
- 237-9 · Licenses; penalty
- 237-9.3 · General excise tax benefits; denial of tax benefits for…
- 237-9.5 · No separate licensing, filing, or liability for certain…
- 237-10 · REPEALED
- 237-10.5 · Reporting requirement for contractors on federal…
- 237-11 · Tax year
- 237-12 · Tax cumulative; extent of license
- 237-13 · Imposition of tax
- 237-13.3 · REPEALED
- 237-13.5 · Assessment on generated electricity
- 237-13.8 · Sales of telecommunications services through prepaid…
- 237-14 · Segregation of gross income, etc., on records and in returns
- 237-14.5 · Segregation of gross income, etc., on records and in returns…
- 237-15 · Technicians
- 237-16 · REPEALED
- 237-16.5 · Tax on written real property leases; deduction allowed
- 237-16.8 · Exemption of certain convention, conference, and trade show…
- 237-17 · Persons with impaired sight, hearing, or who are totally…
- 237-18 · Further provisions as to application of tax
- 237-19 · REPEALED
- 237-20 · Principles applicable in certain situations
- 237-21 · Apportionment
- 237-22 · Conformity to Constitution, etc
- 237-23 · Exemptions, persons exempt, applications for exemption
- 237-23.5 · Related entities; common paymaster; certain exempt…
- 237-24 · Amounts not taxable
- 237-24.3 · Additional amounts not taxable
- 237-24.5 · Additional exemptions