HRS 0238-0003 ANNOTATIONS

Exemptions, see §§237-26, 237-29.

Where comparison between out-of-state taxpayer and its in-state counterpart shows tax advantage to the former, such taxpayer has no ground to complain that tax violates the commerce clause or subsection (a) of this section. 58 H. 163, 566 P.2d 1091.

Item ordered by exempt organization from out-of-state suppliers for direct delivery to persons in Hawaii were subject to tax. 65 H. 199, 649 P.2d 1126.