§212-8  Exemption from taxes. 
Notwithstanding any law to the contrary, sales of all products which are
categorized as privileged foreign merchandise, nonprivileged foreign
merchandise, domestic merchandise, or zone-restricted merchandise, and which
are admitted into a foreign-trade zone, as more specifically set forth in the
Act of Congress, and any rules and regulations promulgated thereunder, made
directly to any common carrier in interstate or foreign commerce, or both,
whether ocean-going or air, for consumption out-of-state by the crew or
passengers on the shipper's vessels or airplanes, or for use out-of-state by
the vessels or airplanes, shall be exempt from those taxes imposed under
chapters 237, 238, 243, 244D, and 245. [L 1967, c 143, §1; HRS §212-8; am L
1985, c 16, §1; am L 1995, c 81, §1]