HRS § 243-7 — Tax not applicable, when


§243-7 Tax not applicable, when. (a)
This chapter requiring the payment of license fees shall not be held or
construed to apply to fuel imported into the State in interstate or foreign
commerce while and so long as such fuel is beyond the taxing power of the
State, nor to any such fuel exported or sold to the government of the United
States or any department thereof for official use of the government, nor to any
fuel exported or sold to another licensed distributor; but every distributor
shall be required to report such imports, exports, and sales as provided by
this chapter and in such detail as the department of taxation shall require.
(b) This chapter shall not apply to the sale
of liquid fuel sold or used in the State for ultimate use by an intra-county
ferry service that serves a county with a population of less than five hundred
thousand residents and that includes at least three islands inhabited by
permanent residents.