§237-24.75 Additional exemptions.  In addition to the amounts exempt under section237-24, this chapter shall not apply to:

(1)  Amounts received as abeverage container deposit collected under chapter 342G, part VIII;

(2)  Amounts received bythe operator of the Hawaii convention center for reimbursement of costs oradvances made pursuant to a contract with the Hawaii tourism authority undersection 201B‑7[; and]

[(3)  Amounts received] by aprofessional employment organization from a client company equal to amountsthat are disbursed by the professional employment organization for employeewages, salaries, payroll taxes, insurance premiums, and benefits, includingretirement, vacation, sick leave, health benefits, and similar employmentbenefits with respect to assigned employees at a client company; provided thatthis exemption shall not apply to a professional employment organization uponfailure of the professional employment organization to collect, account for,and pay over any income tax withholding for assigned employees or any federalor state taxes for which the professional employment organization isresponsible.  As used in this paragraph, "professional employmentorganization", "client company", and "assigned employee"shall have the meanings provided in section  373K-1. [L 2002, c 176, §3; am L2007, c 173, §2 and c 225, §3]

 

Note

 

  The L 2007, c 173 amendment applies to gross income or grossproceeds received after June 13, 2007. L 2007, c 173, §4.

  The L 2007, c 225 amendment applies to gross income or grossproceeds received after June 30, 2007. L 2007, c 225, §5.