With the exception of pre-bid costs, all items entering into the total contract price of a Capehart project contractor constitute gross income subject to general excise taxation. Att. Gen. Op. 61-85.

Interest income from agreement of sale not exempt as income from "sale of land". Att. Gen. Op. 62-1.

Taxability of out-of-state travel agency conducting local tours and of local travel agent conducting out-of-state tours. Att. Gen. Op. 65-6.

"Gross income", defined. 34 H. 269.

Exemption from gross income, "sale of real property". 44 H. 584, 358 P.2d 539. Sale defined. Id.

Payments by manufacturers and other sellers to retailers under cooperative merchandising or advertising agreements are payments for services and constitute gross income. 51 H. 281, 458 P.2d 664.

Interest received on agreement of sale of land does not come within "gross receipts from the sale of land in fee simple". 52 H. 279, 474 P.2d 538.

Interest income received by a nondomiciliary vendor from sales of Hawaiian land found not within exemptions. 57 H. 436, 559 P.2d 264.

Taxability of transactions between joint venture and its member. 59 H. 307, 582 P.2d 703.

Cited: 40 H. 722, 728, 56 H. 321, 536 P.2d 91.