Hawaii Revised Statutes 238-9.5 – Motor vehicle importation; report by dealers; proof of payment
Current as of: 2024 | Check for updates
|
Other versions
As used in this section, “courtesy delivery” means the preparation for delivery and the delivery by a dealer of a motor vehicle imported into the State by a person who purchased the motor vehicle from an out-of-state motor vehicle manufacturer or an out-of-state dealer and does not apply to motor vehicles sold by the in-state dealer.
Terms Used In Hawaii Revised Statutes 238-9.5
- month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
- Purchaser: means any person purchasing property, services, or contracting and "importer" means any person importing property, services, or contracting, regardless if at the time of importation, the property, services, or contracting is owned by the importer, purchased from an unlicensed seller, or however acquired; provided that the terms "purchaser" and "importer" shall not include the State, its political subdivisions, or wholly owned agencies or instrumentalities of the State or a political subdivision; or the United States, its wholly owned agencies or instrumentalities, or any person immune from the tax imposed by this chapter under the Constitution and laws of the United States but the terms shall include national banks. See Hawaii Revised Statutes 238-1
- Seller: means any person engaged in the business of selling property, services, or contracting, wheresoever engaged, but does not include the United States or its wholly owned agencies or instrumentalities other than national banks, the State or a political subdivision thereof, or wholly owned agencies or instrumentalities of the State or a political subdivision. See Hawaii Revised Statutes 238-1
- Value: means fair and reasonable cash value at the time of accrual of the tax. See Hawaii Revised Statutes 238-1