Final answer:
In Hawaii, the conveyance tax is generally paid by the seller when a property is sold, though this can be negotiated differently in the sales contract. So, the correct answer is option a.
Step-by-step explanation:
In Hawaii, the seller is typically responsible for paying the conveyance tax when a property is sold. This tax is imposed on the transfer of real property and is required to be paid upon the recording of the conveyance at the Bureau of Conveyances. While in some cases, the parties involved in the transaction may negotiate a different arrangement for the payment of this tax, the standard practice aligns with the seller covering this cost.
So, the correct answer is option a.