This office lease form illustrates the different time lines for different components of rent, additional rents and other charges, thus creating independent commencement and running dates for measurement, and payment. This form also deals with resulting delays in the performance of either party and the impact on all of the defined measurement periods of any delays. Without reference to other facts and documents, the reader will see the benefit of precise complex definitions and also the danger that can result from the casual review of a document that employs the pyramiding of one definition upon another.
Hawaii Allocation of Certain Time Periods for Construction Between the Landlord and Tenant Drafted Using the Pyramiding Technique
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(b) Subcontract deduction. Section 237-16, HRS, imposes the general excise tax at the rate of four percent upon the gross income received or derived from the business of a contractor.
HISTORY. Hawaii does not have a sales tax per se, but it does have a gross receipts tax (called the General Excise Tax) and a use tax which apply to nearly every conceivable type of transaction (including services), and is technically charged to the business rather than the consumer.
The Hawaii (HI) state sales tax rate is currently 4%. Depending on local municipalities, the total tax rate can be as high as 4.5%.
The GET is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person en- gaging in the business activity. The GET applies to nearly every form of business activity.
For the business to recover exactly what it needs to pay the State, the business will charge 4.712%. Thus, if the business charged $4.71 and the customer paid $104.71, its tax would be 4.5% of $104.71, which works out to $4.71, and the business is left with its $100 sales price.
What is Hawaii's sales tax rate? Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.
The minimum combined 2023 sales tax rate for Honolulu, Hawaii is 4.5%. This is the total of state, county and city sales tax rates. The Hawaii sales tax rate is currently 4%. The County sales tax rate is 0.5%.