Haw. Code R. § 18-237-20-03
For purposes of sections 18-237-20-01 to 18-237-20-07:
"Reimbursement" means an amount that Taxpayer receives from the Reimbursing Party for making the cost or advance for or on behalf of Reimbursing Party and does not include additional monetary consideration.
"Reimbursing Party" means the party who repays the Taxpayer for making the cost or advance to the Third Party for or on behalf of the Reimbursing Party. The term "Reimbursing Party" is used regardless of whether the amount received by the Taxpayer is a taxable or nontaxable reimbursement.
"Taxpayer" means the party attempting to claim the exemption under section 237-20, HRS, for the amount received from the Reimbursing Party. The term "Taxpayer" is used regardless of whether the amount received by the Taxpayer is a taxable or nontaxable reimbursement.
"Third Party" means the party to whom the Taxpayer pays the cost or advance and does not include the Taxpayer's employees. The term "Third Party" is used regardless of whether the amount received by the Taxpayer is a taxable or nontaxable reimbursement.
Haw. Code R. § 18-237-20-03