RE: Adoption of section 18-237-34, Hawaii Administrative Rules, on the General Excise Tax Law,
chapter 237, Hawaii Revised Statutes (HRS), and section 18-238-5, Hawaii Administrative Rules,
on the Use Tax Law, chapter 238, HRS

The proposed rules for section 18-237-34, Hawaii Administrative Rules, on the General Excise Tax Law, chapter 237, HRS, and for section 18-238-5, Hawaii Administrative Rules, on the Use Tax Law, chapter 238, HRS, were adopted on March 13, 1991, and became effective on March 30, 1991.

The rules provide a basis for taxpayers in assigning the general excise and use tax to the appropriate taxation district.

Copies of the rules are available at the Technical Review Office of the Department of Taxation, Room 220, Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii.

For information or to request a copy of the rules, call the Department of Taxation, Technical Review Office at 587-1577.
 
 

/s/
RICHARD F. KAHLE, JR.
Director of Taxation