Hawaii Revised Statutes 237-17 – Persons with impaired sight, hearing, or who are totally disabled
Terms Used In Hawaii Revised Statutes 237-17
- Business: includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales. See Hawaii Revised Statutes 237-2
- sales: includes the exchange of properties as well as the sale thereof for money. See Hawaii Revised Statutes 237-1
Anything in § 237-13 to the contrary notwithstanding, the privilege tax levied, assessed, and collected on account of the business or other activities of individuals who are blind, deaf, or totally disabled, corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled, general, limited, or limited liability partnerships, all of whose partners are blind, deaf, or totally disabled, or limited liability companies, all of whose members are blind, deaf, or totally disabled, shall not exceed one-half of one per cent of the proceeds, sales, income, or other receipts subject to tax. For the purpose of this chapter “blind”, “deaf”, or “totally disabled” is defined as in § 235-1. The impairment of sight or hearing, or the disability, shall be certified to as provided in § 235-1.