Hawaii – Exemption for Sales to Common Carriers Repealed

SALT Report 2806 – The Hawaii Department of Taxation issued a notice to remind taxpayers that sales of alcohol, cigarettes and tobacco products, and agricultural, meat, and fish products to common carriers for consumption out of state on the common carrier’s vessel or airplane will no longer be exempt from general excise taxes effective January 1, 2014.

The exemption for sales to common carriers was repealed by Act 160, Laws 2013.

For Further Information

Hawaii Department of Taxation – Announcement No. 2013-17


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