Branch office of mainland travel agency subject to tax on certain portion of earnings. Att. Gen. Op. 65-6.

Tax on trucking business' gross receipts for services rendered wholly within the State not subject to apportionment. 48 H. 486, 405 P.2d 382.

Apportionment found unnecessary where taxable income consisted of interest income derived from sale of land located in Hawaii. 57 H. 436, 559 P.2d 264.

Federal Aviation Act preempts the State's ability to assess general excise taxes on revenues derived from the sale of "air transportation"; however, the State may assess general excise taxes under §237-13(6) and this section on that portion of the gross receipts that a freight forwarder receives for ground transportation and other non-air services it provides. 89 H. 51, 968 P.2d 653.