§238-4  Certain property used by producers. If a licensed producer, or a cooperative association acting under the authorityof chapter 421 or 422, in order to sell to such producer, or a licensed person,imports into the State or acquires in the State commodities, materials, items,services, or living things enumerated in section [237-4(a)(3) and (5) to (7)],then section 237-4 shall apply.  If section 237-4 applies and the producer isengaged in the sale of the producer's products at retail or in any manner otherthan at wholesale, then the tax upon use of property in the State imposed bysection 238-2(2) shall apply the same as in the case of a purchaser who is alicensed retailer.  In other such cases no tax shall be imposed under thischapter. [L 1965, c 155, pt of §2; Supp, §119-4; am L 1966, c 28, §6; am L1967, c 155, §2; HRS §238-4; am L 1984, c 73, §4]

 

Revision Note

 

  Chapter 422 referred to in text is repealed.