HRS 0237-0020 ANNOTATIONS

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

Amounts received from manufacturer by taxpayer for warranty service work constituted, not reimbursement, but taxable gross income. 56 H. 321, 536 P.2d 91.

"Cost" means monetary amount paid out by taxpayer for property or service furnished by a third party. 56 H. 321, 536 P.2d 91.

Payments by joint venture to member for services rendered joint venture were subject to general excise taxation. 59 H. 307, 582 P.2d 703.

Taxpayer partnership's provision of medical equipment and ancillary services to its joint venture constituted "business" under §237-2 and was thus made subject to the general excise tax by this section. 93 H. 267 (App.), 999 P.2d 865.