Hawaii Revised Statutes 237-41 – Records to be kept; examination
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Terms Used In Hawaii Revised Statutes 237-41
- Representative: means any salesperson, commission agent, manufacturer's representative, broker or other person who is authorized or employed by a seller to assist the seller in selling property for use in the State, by procuring orders for the sales or otherwise, and who carries on those activities in the State, it being immaterial whether the activities are regular or intermittent. See Hawaii Revised Statutes 237-1
- sales: includes the exchange of properties as well as the sale thereof for money. See Hawaii Revised Statutes 237-1
- Taxpayer: means any person liable for any tax hereunder. See Hawaii Revised Statutes 237-1
Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross proceeds of sales and gross income, and such other books, records of account, and invoices as may be required by the department of taxation, and all such books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof.