§243-7  Tax not applicable, when.  (a) This chapter requiring the payment of license fees shall not be held orconstrued to apply to fuel imported into the State in interstate or foreigncommerce while and so long as such fuel is beyond the taxing power of theState, nor to any such fuel exported or sold to the government of the UnitedStates or any department thereof for official use of the government, nor to anyfuel exported or sold to another licensed distributor; but every distributorshall be required to report such imports, exports, and sales as provided bythis chapter and in such detail as the department of taxation shall require.

(b)  This chapter shall not apply to the saleof liquid fuel sold or used in the State for ultimate use by an intra-countyferry service that serves a county with a population of less than five hundredthousand residents and that includes at least three islands inhabited bypermanent residents. [L 1932 1st, c 19, §10; RL 1935, §2019; am L Sp 1941, c26, pt of §1; RL 1945, §5405; am L 1951, c 136, §2; RL 1955, §123-4; am L Sp1959 2d, c 1, §16; HRS §243-7; am L 2008, c 57, §3]

 

Note

 

  The 2008 amendment applies to taxable years beginning afterDecember 31, 2007.  L 2008, c 57, §5.

 

Case Notes

 

  Applied to airlines.  36 H. 170.