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Terms Used In Hawaii Revised Statutes 245-24

  • Department: means the department of taxation. See Hawaii Revised Statutes 245-1
  • Sale: includes every act of selling and includes any sale or act of selling that originates from any order that is placed or submitted by means of a telephonic or other method of voice transmission, the mail, or any other delivery service, or the Internet or other online service. See Hawaii Revised Statutes 245-1
  • Sell: means to:

    (1) Solicit and receive an order for;

    (2) Have, keep, offer, or expose for sale;

    (3) Deliver for value or deliver in any other way than purely gratuitously;

    (4) Peddle;

    (5) Keep with intent to sell; and

    (6) Traffic in. See Hawaii Revised Statutes 245-1

The department may enter into agreements to permit the sale of stamps by designated financial institutions located within the State. A list of financial institutions designated to sell stamps shall be made available at the department.