§233-2  Same:  application of taxes.  In
the event of the adoption of a rule or regulation pursuant to section 233-1:



(1)  The person, firm, corporation, or the like, who
is the subject of the rule or regulation and thereafter engages or continues in
the business of selling tangible personal property (A) shall be deemed to be
selling the same to the persons or entities who would be the buyers if in fact,
such representatives, distributors, dealers, salespersons, peddlers,
canvassers, carriers, truckers, or the like were employees, (B) shall be deemed
to be the employer of the persons classed by such rule or regulation as
employees, and (C) shall be subject to all of the liabilities, duties, and
obligations of the sellers and employers under the tax laws administered by the
department of taxation.



(2)  The persons so classed as employees (A) shall not
be deemed to be buying such property or reselling the same, (B) shall be deemed
to be the employees of the person so deemed an employer, and (C) shall be subject
to all of the liabilities, duties, and obligations of employees, under the tax
laws administered by the department.



(3)  The rule or regulation of the department (A)
shall provide for the collection, in lieu of withholding, of taxes levied upon
the persons so classed as employees in cases in which the persons themselves
retain, from receipts handled by them, their fees, charges, commissions,
markups, percentages, or other remuneration, (B) shall designate the fees,
charges, commissions, markups, percentages, or other remuneration, constituting
the taxable compensation of the person classed as employees, and (C) shall
contain such other provisions as may be necessary or proper to effectuate this
chapter. [L 1955, c 195, §2; ree L 1959, c 277, §5(a); am L Sp 1959 2d, c 1,
§16; Supp, §117A-2; HRS §233-2; gen ch 1993]