§246-35 - Fixtures used in manufacturing or producing tangible personal products. - Hawaii Statutes

     §246-35  Fixtures used in manufacturing or producing tangible personal products.  There shall be exempted and excluded from the measure of the taxes imposed by this chapter, all fixtures which are categorized as machinery and other mechanical or other allied equipment which are primarily and substantially used in manufacturing or producing tangible personal products. [L 1967, c 120, §2; HRS §246-35]