Hawaii § 237-29.5 - Exemption for sales of tangible personal property shipped out of the State.
Full text of Hawaii Hawaii Revised Statutes § 237-29.5 — Exemption for sales of tangible personal property shipped out of the State., with citation guidance and answers to common questions.
§ 237-29.5. Exemption for sales of tangible personal property shipped out of the State.
(a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sale of tangible personal property: (1) Shipped by the manufacturer, producer, or seller to a point outside the State where the property is resold or otherwise consumed or used outside the State; or (2) The sale of which is exempt under section 237-24.3(2). (b) For the purposes of this section, the manufacturer, producer, or seller shall take from the purchaser, a certificate, in such form as the department shall prescribe, certifying that the tangible personal property purchased is to be resold or otherwise consumed or used outside the State. Any purchaser who shall furnish such a certificate shall be obligated to pay to the seller, upon demand, if the property purchased is not resold or otherwise consumed or used outside the State, the amount of the additional tax which by reason thereof is imposed upon the seller. [L 1987, c 239, pt of §4; am L 1988, c 173, §1; am L 1993, c 220, §4; am L 1994, c 141, §4] Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 237-29.5
What does Hawaii Revised Statutes § 237-29.5 cover?
Section 237-29.5 ("Exemption for sales of tangible personal property shipped out of the State.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 237-29.5?
A common citation format is "Hawaii Revised Statutes § 237-29.5" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 237-29.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.