HAR §15-6-15. Manufacturing

To be eligible for enterprise zone benefits, value mus t be added to materials or products that are manufactured within the e nterprise zone. (Eff 11/3/90; comp l (Auth: HRS §209E-8) (Imp : HRS §209E- 8) §15-6-16 Terms and conditions under which the tax credits and the general excise exemption may be claimed by a certified business. (a) A q ualified business which has received certification from the department may receive state tax credits and t he general excise tax exemption for seven consecutive taxable years . A qualified business engaged in t he manufacturing of tangi ble personal property or the p r oducing or processing of agricultural products may receive state tax credits and the general excise tax exemption for an additional three consecutive taxable years . Except as provi ded in the force majeure provisions in this chapter , if a business fails to be certified for any taxable year du ring these qualification periods , the business shall not be entitled to the income tax credits or general excise 6-31