Hawaii Revised Statutes Division 1. Government § 23-72

(1)Section 237-3(b)--Gross receipts from the following:

(2)Section 237-13(3)(B)--Gross income of contractors from subcontractors;

(3)Section 237-13(3)(C)--Reimbursements to federal cost-plus contractors;

(4)Section 237-13(6)(D)(i), (ii), (iii), and (iv)--Gross receipts of home service providers acting as service carriers;

(5)Section 237-24.3(11)--Amounts received from aircraft and aircraft engine rental or leasing;

(6)Section 237-24.9--Amounts received from aircraft servicing and maintenance and aircraft service and maintenance facility construction;

(7) Section 238-1, paragraph (6) of the definition of “use”--The value of aircraft leases or rental and acquired or imported aircrafts and aircraft engines; and

(8) Section 238-1, paragraph (8) of the definition of “use”--The value of material, parts, or tools for aircraft service and maintenance and aircraft service and maintenance facility construction.