Haw. Rev. Stat. § 238-4

Current through the 2024 Legislative Session
Section 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.

HRS § 238-4

L 1965, c 155, pt of §2; Supp, § 119-4; am L 1966, c 28, §6; am L 1967, c 155, §2; HRS § 238-4; am L 1984, c 73, §4

Revision Note

Chapter 422 referred to in text is repealed.