255D-1 Short title.

§255D-1 Short title. This chapter shall be known and may be cited as the “Hawaii Simplified Sales and Use Tax Administration Act”. [L 2003, c 173, pt of §2]

255D-2 Definitions.

§255D-2 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. “Agreement” means the streamlined sales and use tax agreement as adopted. “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, […]

255D-3 Authority to participate in multistate negotiations.

§255D-3 Authority to participate in multistate negotiations. For the purposes of reviewing or amending the agreement embodying the simplification requirements in section 255D-6, the State may enter into multistate discussions. For purposes of these discussions, the State shall be represented by the department. [L 2003, c 173, pt of §2; am L Sp 2005, c […]

255D-4 Authority to enter agreement.

§255D-4 Authority to enter agreement. The department with the concurrence of the legislature may enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In […]

255D-5 Relationship to state law.

§255D-5 Relationship to state law. No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this State. Adoption of the agreement by this State does not amend or modify any law of this State. Implementation of any condition of the agreement in this […]

255D-6 Agreement requirements.

§255D-6 Agreement requirements. The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following requirements: (1) The agreement must set restrictions to limit over time the number of state tax rates; (2) The agreement must establish uniform standards for: (A) The sourcing […]

255D-7 Cooperating sovereigns.

§255D-7 Cooperating sovereigns. The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of […]

255D-8 Limited binding and beneficial effect.

§255D-8 Limited binding and beneficial effect. (a) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the […]

255D-9 Seller and third party liability.

§255D-9 Seller and third party liability. [See Note below.] (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for the sales and use taxes due […]