Hawaii Revised Statutes Division 1. Government § 23-76

(1)Section 237-24.3(4)--Amounts received by employment benefit plans and amounts received by nonprofit organizations or offices for the administration of employee benefit plans;

(2)Section 237-24.3(5)--Amounts received from food coupons under the federal food stamp program or vouchers under the Special Supplemental Foods Program for Women, Infants and Children;

(3)Section 237-24.3(6)--Amounts received from the sale of prescription drugs or prosthetic devices;

(4)Section 237-24.3(8)--Amounts received as dues by unincorporated merchants associations for advertising or promotion;

(5)Section 237-24.3(9)--Amounts received by labor organizations from real property leases;

(6)Section 237-24.75(2)--Reimbursements to the Hawaii convention center operator from the Hawaii tourism authority;

(7)Section 237-24.75(3)--Reimbursements to professional employer organizations from client companies for employee wages and fringe benefits; and

(8)Section 209E-11--Amounts received by qualified businesses in enterprise zones.