RE:  Adoption of a Proposed New Section to the Hawaii Adminsitrative Rules,
on the General Excise Tax Law, Chapter 237, Hawaii Revised Statutes

The proposed new section to the Hawaii Administrative Rules, on the General Excise Tax Law, chapter 237, Hawaii Revised Statutes, which sets forth the general excise tax rates with respect to sales to eating or drinking retailers, was adopted on December 13, 1993, and became effective on December 30, 1993.

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 (808) 587-1577.
 

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