§212-8  Exemption from taxes. Notwithstanding any law to the contrary, sales of all products which arecategorized as privileged foreign merchandise, nonprivileged foreignmerchandise, domestic merchandise, or zone-restricted merchandise, and whichare admitted into a foreign-trade zone, as more specifically set forth in theAct of Congress, and any rules and regulations promulgated thereunder, madedirectly to any common carrier in interstate or foreign commerce, or both,whether ocean-going or air, for consumption out-of-state by the crew orpassengers on the shipper's vessels or airplanes, or for use out-of-state bythe vessels or airplanes, shall be exempt from those taxes imposed underchapters 237, 238, 243, 244D, and 245. [L 1967, c 143, §1; HRS §212-8; am L1985, c 16, §1; am L 1995, c 81, §1]