HRS 0239-0002 ANNOTATIONS

L 2002, c 209, §6 provides:

"SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or shall be construed to affect the taxation of prepaid telephone calling service under section 237-13.8, Hawaii Revised Statutes."

The 2002 amendment, with respect to tax liabilities, applies only to charges on or revenues from customer bills issued after August 1, 2002. L 2002, c 209, §9.

"Gross income", "net operating income", defined. 34 H. 269, aff'd 105 F.2d 286.

The portion of tariff rates reflecting value of equipment owned by taxpayer's customer is not income earned by taxpayer. 57 H. 477, 559 P.2d 283.

"Gross income" from conveyance or transmission of telephone messages or furnishing of facilities for transmission of intelligence by electricity construed. 61 H. 572, 608 P.2d 383.