Tax on maintenance fee assessments imposed by an association of interval owners. L 1990, c 181, §§2, 3.

The 1999, c 71 amendment applies to gross income or gross proceeds received after December 31, 1999. L 1999, c 71, §10.

Applicability of 2000 amendment. L 2000, c 198, §17.

Imported liquor from Canada sold in original package not subject to excise tax. Att. Gen. Op. 64-38.

General excise and use taxes may be applied to imported goods, no longer in transit, regardless of whether imported goods are in their original packages. Att. Gen Op. 94-2.

Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption, Arthur B. Reinwald, 11 HBJ 98.

Professions defined. 34 H. 245.

Tax on persons selling to post exchanges and ship's stores allowed. Not unconstitutional. 37 H. 314, aff'd 174 F.2d 21.

Radio stations. 40 H. 121, aff'd 216 F.2d 700.

Applicability of tax on selling to sales by manufacturer. 41 H. 615. A business printing and publishing a daily newspaper, etc., is not a "manufacturer". 43 H. 154. See 279 F.2d 636, aff'g 43 H. 154. Tax on foreign manufacturer's representative, no violation of commerce clause. 46 H. 269, 379 P.2d 336. The tax on trucking business' gross receipts for services rendered wholly within the State involving through bills of lading does not violate the commerce clause. 48 H. 486, 405 P.2d 382.

Doubt in tax statute is to be resolved in favor of taxpayer. 45 H. 167, 363 P.2d 990. "Canning" under prior law construed; packing frozen pineapples in hermetically sealed cans is not "canning". 45 H. 167, 363 P.2d 990.

Arrangement between milk producers and distributor created agency, rather than sales relationship, and producers were not subject to tax at producing rate. 46 H. 292, 380 P.2d 156.

Applicable rules of construction in tax cases. 50 H. 603, 446 P.2d 171.

Rates applicable to advertising revenues of a printing and publishing firm. 50 H. 603, 446 P.2d 171.

Individual earning livelihood as trustee in bankruptcy is covered by either paragraph (6) or (10) or both. 52 H. 56, 469 P.2d 814.

Failure to collect tax from some who fall within statute cannot excuse others from paying what they owe. 53 H. 419, 495 P.2d 1172.

Commissions received by travel agencies are subject to tax; application of tax does not contravene the commerce or the import-export clauses. 53 H. 419, 495 P.2d 1172.

Fees received as trustee, executor, and corporate director were held subject to tax. 53 H. 435, 496 P.2d 1.

Catchall paragraph (10) broad enough to cover paragraphs (6) and (8). 53 H. 435, 496 P.2d 1.

"Intermediary" within meaning of paragraph (6) defined as one who merely acts as a conduit for the services rendered between the taxpayer rendering the service and the customer receiving the services. 53 H. 518, 497 P.2d 908.

Exemptions from taxation construed strictly against taxpayer. 55 H. 572, 524 P.2d 890.

Statutes imposing taxes are strictly construed in favor of taxpayer. 56 H. 321, 536 P.2d 91.

Gross income earned by out-of-state lessor of film prints and telecast rights to be used in Hawaii is taxable under this section. 57 H. 175, 554 P.2d 242.

Interest income earned by nondomiciliary corporation from installment sales of Hawaiian land is subject to tax. 57 H. 436, 559 P.2d 264.

"Service business or calling" in paragraph (6) v. "wholesaler" construed. 63 H. 579, 633 P.2d 535.

Tax on value of services rendered on behalf of or furnished to wholly owned subsidiary corporations and interest on funds borrowed and disbursed on their account upheld. 65 H. 240, 649 P.2d 1155.

Slaughterhouse operator, hog raisers, and pork merchants are not "manufacturers". 69 H. 125, 735 P.2d 935.

Taxpayer's photoprocessing activities constituted "manufacturing," which was taxable at rate of 0.5%, rather than a "service," which would be taxable at rate of 4%. 79 H. 503, 904 P.2d 517.

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 §237-21 and paragraph (6) 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.

Cited: 39 H. 157, 158; 40 H. 722, 728; 43 H. 131, 144; 44 H. 584, 587, 358 P.2d 539.