§235-6  Foreign manufacturing corporation;warehousing of products.  (a)  For the purposes of sections 235-21 to235-39, a foreign corporation engaged in the business of manufacturing withoutthe State, having its manufactured products warehoused in this State by anotherperson who is engaged in the business of warehousing in this State and whosecompensation for providing the warehousing is included in the measure of thetax imposed by chapter 237 or 239, shall not be deemed to be carrying on atrade or business in this State if all of the following requirements are met:

(1)  Every delivery of sale of such products sowarehoused is made at the warehouse to fill an order for such property procuredby a representative (as defined in subsection (b)) from a seller licensed underchapter 237 and purchasing such property for purposes of resale;

(2)  Every order so procured was made subject toacceptance and was accepted by the corporation at an office located out of thisState;

(3)  No collection for the payment of the productsdelivered as described in paragraph (1) is made in this State by any of itsemployees or agents or by any representative; and

(4)  Except as provided in this section, it is notcarrying on a trade or business in this State within the meaning of sections235-21 to 235-39.

(b)  "Representative" means asalesperson, commission agent, broker, or other person who is authorized oremployed as an independent contractor and not as an employee by the foreignmanufacturing corporation described in subsection (a) to assist themanufacturer in selling its products in this State, by procuring orders forsuch sale, and who carries on such activities in this State (it beingimmaterial whether such activities are regular or intermittent), but whosefunctions and authority do not include the accepting of orders for, or themaking of deliveries of, or the collecting of payment for deliveries of suchproducts. [L 1963, c 70, §1; Supp, §121-4.1; HRS §235-6; am L 1992, c 134, §1;gen ch 1993]