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



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



(2)  Amounts received by
the operator of the Hawaii convention center for reimbursement of costs or
advances made pursuant to a contract with the Hawaii tourism authority under
section 201B‑7[; and]



[(3)  Amounts received] by a
professional employment organization from a client company equal to amounts
that are disbursed by the professional employment organization for employee
wages, salaries, payroll taxes, insurance premiums, and benefits, including
retirement, vacation, sick leave, health benefits, and similar employment
benefits with respect to assigned employees at a client company; provided that
this exemption shall not apply to a professional employment organization upon
failure of the professional employment organization to collect, account for,
and pay over any income tax withholding for assigned employees or any federal
or state taxes for which the professional employment organization is
responsible.  As used in this paragraph, "professional employment
organization", "client company", and "assigned employee"
shall have the meanings provided in section  373K-1. [L 2002, c 176, §3; am L
2007, c 173, §2 and c 225, §3]



 



Note



 



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



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