Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 237
Hawaii Revised Statutes

Haw. Rev. Stat. § 237-16 (2026)

  REPEALED

✓ current as of July 2026
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     §237-16  REPEALED.  L 2003, c 135, §11.

 

 

Notes of Decisions
Cited in 9 cases, 1971–2011 · leading case: In Re Tax Appeal of Fuji Photo Film Hawaii, Inc., 904 P.2d 517 (Haw. 1995).
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In Re Tax Appeal of Fuji Photo Film Hawaii, Inc., 904 P.2d 517 (Haw. 1995). · cites it 9× “) See infra note 11 (quoting from HRS § 237-16). HRS § 237-13(2)(D) provides that: [wfhen a manufacturer or producer, engaged in such business in the State, also is engaged in selling his products in the State at wholesale, retail or in any other manner, the tax for the…”
Tax Appeal of Reel Hooker Sportfishing, Inc. v. State, Dep't of Taxation, 236 P.3d 1230 (Haw. App. 2010). · cites it 2× “For better or worse, HRS § 237-16(6)(A) requires only that businesses pay GET to the State, it does not require that businesses collect this tax from their customers.”
In Re the Tax Appeals of 711 Motors, Inc., 547 P.2d 1343 (Haw. 1976). · cites it 2× “The tax director points out that when HRS § 237-4(8) was enacted the definition of retail sales contained in HRS § 237-16, as including the rental of tangible personal property, was left unchanged.”
In re the Tax Appeal of Otis Elevator Co., 566 P.2d 1091 (Haw. 1977). · cites it 4× “It is significant, however, that the record does not show that the taxpayer has ever paid any excise tax as a retailer under HRS § 237-13(2) or HRS § 237-16 (Supp. 1975) for any portion of these four aspects of its business activities.”
In re the Tax Appeal of Alexander & Baldwin, Inc., 497 P.2d 37 (Haw. 1972). · cites it 10× “HRS § 237-16(a) defines “retailing” to include “(1) .”
Compusa Stores, LP v. Dep't of Taxation, State of Hawaii., 284 P.3d 209 (Haw. 2011). · cites it 10× “HRS § 237-16 (1993) provided that retailing includes “the sale of tangible personal property, for consumption or use by the purchaser and not for resale[.”
In re the Tax Appeal of United Meat Co., 735 P.2d 935 (Haw. 1987). · cites it 2× “on engaging or continuing in the business of selling any tangible personal property whatsoever (not including, however, bonds or other evidence of indebtedness, or stocks), there is likewise hereby levied, and shall be assessed and collected, a tax equivalent to four per cent of…”
In Re the Tax Appeal of Dobbs Houses, Inc., 490 P.2d 902 (Haw. 1971). · cites it 8× “HRS § 237-16(a) defines “retailing” to include “(1) .”
In re the Tax Appeal of Busk Enter., Inc., 497 P.2d 908 (Haw. 1972). “on the order of or at the request of another taxpayer who, by reason of constituting an intermediary between the person rendering the services and the ultimate recipient of the benefits of the services, is required to include the rendering of the same services in the measure of…”
— Haw. Rev. Stat. § 237-16(6)(A) — 1 case
Tax Appeal of Reel Hooker Sportfishing, Inc. v. State, Dep't of Taxation, 236 P.3d 1230 (Haw. App. 2010). “For better or worse, HRS § 237-16(6)(A) requires only that businesses pay GET to the State, it does not require that businesses collect this tax from their customers.”
— Haw. Rev. Stat. § 237-16(a) — 2 cases
In Re the Tax Appeal of Dobbs Houses, Inc., 490 P.2d 902 (Haw. 1971). “HRS § 237-16(a) defines “retailing” to include “(1) .”
In re the Tax Appeal of Alexander & Baldwin, Inc., 497 P.2d 37 (Haw. 1972). “HRS § 237-16(a) defines “retailing” to include “(1) .”
— Haw. Rev. Stat. § 237-16(a)(1) — 1 case
In Re Tax Appeal of Fuji Photo Film Hawaii, Inc., 904 P.2d 517 (Haw. 1995). “) See infra note 11 (quoting from HRS § 237-16). HRS § 237-13(2)(D) provides that: [wfhen a manufacturer or producer, engaged in such business in the State, also is engaged in selling his products in the State at wholesale, retail or in any other manner, the tax for the…”
— Haw. Rev. Stat. § 237-16(a)(l) — 1 case
In re the Tax Appeal of Alexander & Baldwin, Inc., 497 P.2d 37 (Haw. 1972). “HRS § 237-16(a) defines “retailing” to include “(1) .”
— Haw. Rev. Stat. § 237-16(b) — 1 case
In Re the Tax Appeal of Dobbs Houses, Inc., 490 P.2d 902 (Haw. 1971). “HRS § 237-16(a) defines “retailing” to include “(1) .”
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