Section 18-237-16 - Tax on certain retailing(a) Gross income received or derived from recapping tires or from selling tangible personal property for use in recapping tires. See Administrative Rules § 18-237-13(B)(1).(b) Furnishing or use of trading stamps and similar devices. See Administrative Rules § 18-237-13(j).(c) Containers and packaging materials. See Administrative Rules § 18-237-4(b).[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS § 237-16)