hrs 0239-0006 ANNOTATIONS

Federal law preempts gross receipts tax on air transportation or carriage of persons in air commerce. 464 U.S. 7.

Commissions retained by airline's travel agents are includible in airline's gross income for purposes of imposing tax. 56 H. 626, 547 P.2d 586.

Section does not burden commerce unduly, and is not preempted by federal law. 65 H. 1, 647 P.2d 263.

Federal Aviation Act did not preempt State's power, under this section, to tax gross receipts attributable to the ground transportation portion of air packages that common carrier transported interisland and/or between Hawaii and the mainland. 88 H. 336, 966 P.2d 648.