HRS § 238-4 — Certain property used by producers


§238-4 Certain property used by producers.
If a licensed producer, or a cooperative association acting under the authority
of chapter 421 or 422, in order to sell to such producer, or a licensed person,
imports into the State or acquires in the State commodities, materials, items,
services, or living things enumerated in section [237-4(a)(3) and (5) to (7)],
then section 237-4 shall apply. If section 237-4 applies and the producer is
engaged in the sale of the producer's products at retail or in any manner other
than at wholesale, then the tax upon use of property in the State imposed by
section 238-2(2) shall apply the same as in the case of a purchaser who is a
licensed retailer. In other such cases no tax shall be imposed under this
chapter.