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Chapter 237 hrs hawaii

WebL 1965, c 201, §27; Supp, § 117-21.6; HRS § 237-26; am L 1970, c 180, §13; am L 1971, c 4, §5; am L 1988, c 163, §1 Construed as read before 1970 amendment. 57 H. 253, 554 P.2d 238. Section 237-25 - Exemptions of sales and gross proceeds of sales to federal government, and credit unions WebENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: SECTION 1. by adding a new section to be appropriately designated and to read as follows: "§237- Withholding of tax by persons claiming the motion picture, digital media, and …

Hawaii Administrative Rules, Subchapter 2, Section 18-237-13 …

Web(a) Where a coin operated device produces gross income which is divided between the owner or operator of the device, on the one hand, and the owner or operator of the premises where the device is located, on the other hand, the tax imposed by this chapter shall apply to each such person with respect to the person's portion of the proceeds, and no … WebNov 8, 2024 · Current through 2024 Legislative Session and 11/8/2024 Election. Section 237-24 - Amounts not taxable. This chapter shall not apply to the following amounts: (1) Amounts received under life insurance policies and contracts paid by reason of the death of the insured; (2) Amounts received (other than amounts paid by reason of death of the … early on sanilac county https://professionaltraining4u.com

Hawaii Revised Statutes § 237-6 (2024) - "Contractor", …

WebHawaii Revised Statutes. Entire Site. Current Results http://www.aarc.hawaii.gov/aarc/files/2012/11/psc-part8r2.pdf WebHawaii Revised Statutes > Chapter 237 – General Excise Tax Law Current as of: 2024 Check for updates Other versions 237-1 early on ridgetown

CHAPTER 237D TRANSIENT ACCOMMODATIONS TAX

Category:Hawaii Revised Statutes § 237-4 (2024) - "Wholesaler", "jobber ...

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Chapter 237 hrs hawaii

Hawaii Revised Statutes § 237-6 (2024) - "Contractor", …

Web(a) Section 237-20, HRS, provides that the reimbursement of a cost or advance made for or on behalf of one person by the taxpayer shall not constitute gross income to the taxpayer, unless the taxpayer receiving such reimbursement also receives additional monetary consideration for making such cost or advance. WebAll applications for applicable clearances are the responsibility of the vendor, who must be compliant pursuant to HRS§103D-310(c) with the chapters 1) Chapter 237, General Excise Tax Laws; 2) Chapter 382, Hawaii Employment Security Law; 3)Chapter 386, Worker’s Compensation Law; 4) Chapter 392, Temporary Disability Insurance; 5)Chapter 393 ...

Chapter 237 hrs hawaii

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Web§237D-3 Exemptions. This chapter shall not apply to: (1) Health care facilities including all such facilities enumerated in section 321-11 (10); (2) School dormitories of a public or private educational institution providing education in grades kindergarten through twelve, or of any institution of higher education; WebCHAPTER 237, Page 1 (Unofficial Compilation as of 12/31/2024) CHAPTER 237. GENERAL EXCISE TAX LAW. Definitions; Administration Section. 237-1 Definitions. 237-2 “Business”, “engaging” in business, defined 237-2.5 Engaging in business in the State …

Web2024 Hawaii Revised Statutes Title 14. Taxation 237. General Excise Tax Law 237-4 "Wholesaler", "jobber", defined. Universal Citation: HI Rev Stat § 237-4 (2024) §237-4 "Wholesaler", "jobber", defined. (a) "Wholesaler" or "jobber" applies only to a person making sales at wholesale. Only the following are sales at wholesale: WebSection 237-13 (3) (B), HRS, allows a prime contractor a deduction for payments to subcontractors and licensed specialty contractors. The definition of a person under section 237-1, HRS, includes a joint venture. Accordingly, the joint venture is a prime contractor and taxable as a contractor on the disposition of the property.

WebHawaii Seal Hawaii Revised Statutes. Search. Hawaii Revised Statutes Title 14. Taxation; Chapter 237 General Excise Tax Law; 237-24.8 Chapter 237 237-24.75 237-24.9 Aircraft service and maintenance facility §237-24.9 Aircraft service and maintenance facility. WebJan 20, 2009 · Hawaii: HRS §§ 237-24.3, 237D-3. Hawaii. HRS § 237-24.3. Additional amounts not taxable. In addition to the amounts not taxable under section 237-24, this …

WebTerms Used In Hawaii Revised Statutes 237-4. Business: includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales.See Hawaii Revised Statutes 237-2; company: includes every individual, partnership, society, …

WebChapter 237 - GENERAL EXCISE TAX LAW. State Regulations. Compare. Subchapter 1 - DEFINITIONS; ADMINISTRATION (§ 18-237-1 to 18-237-8.6-10) Subchapter 2 - … c st theaterWeb237-2 "Business", "engaging" in business, defined 237-3 "Gross income", "gross proceeds of sale", defined 237-4 "Wholesaler", "jobber", defined 237-5 "Producer" … earlyon scheduleearly on sault ste marieWeb§237-1 Definitions. When used in this chapter, unless otherwise required by the context, the definitions contained in this section and in sections 237-2 to 237-7 shall govern. ... , 5442; am L 1947, c 113, §6; RL 1955, §117-1; am L 1957, c 34, §3 and c 152, §1; HRS §237-1; am L 1969, c 46, §1 and c 137, §2; am L 1976, c 156, §9 and c ... early on scarboroughWebHawaii Seal Hawaii Revised Statutes. Search. Hawaii Revised Statutes Title 14. Taxation; Chapter 237 General Excise Tax Law; 237-24.5 Chapter 237 237-24.8 237-24.7 ... In addition to the amounts not taxable under section 237-24, this chapter shall not apply to: (1) Amounts received by the operator of a hotel from the owner of the hotel or from ... cst the composite storeWebTax Information Release No. 2024-07, “Act 211, Session Laws of Hawaii 2024 – Transient Accommodations Tax and Allocation of Gross Rental Proceeds to Transient … cst the common goodWebThis section sets forth the application of the provisions of chapter 237, HRS, relating to the imposition of the general excise tax on fees and commissions received by a person who serves as a fiduciary such as, but not limited to, a director, trustee, executor, administrator, custodian, or guardian. early on michigan mde