As used in this chapter: "Tax exempt bidder" means a bidder that is not subject to. the applicable Hawaii general excise and applicable Hawaii use tax, under chapters 237 and 23 8, HRS, resulting from the performance of the work required by the solicitation; or a bidder that has tax exempt status under federal or state laws or both.
"Taxpaying bidder" means a bidder that is subject to the applicable Hawaii general excise tax and applicable Hawaii use tax, under chapters 237 and 238, HRS, for the performance of the work required by the solicitation.
Haw. Code R. § 3-124-51