Haw. Rev. Stat. § 255D-1
Short title
This chapter shall be known and may be cited as the "Hawaii Simplified Sales and Use Tax Administration Act".
Hawaii Revised Statutes Chapter 255D
Hawaii · statute · Haw. Rev. Stat. ch. 255D · 9 active provisions
Haw. Rev. Stat. § 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 im…
Haw. Rev. Stat. § 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.
Haw. Rev. Stat. § 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 furtherance of the a…
Haw. Rev. Stat. § 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 State, whether adopted before, at, or a…
Haw. Rev. Stat. § 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 sourc…
Haw. Rev. Stat. § 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 taxe…
Haw. Rev. Stat. § 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 law of this State and the other member states a…
Haw. Rev. Stat. § 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 each member state on all sales tr…