Legal Opinion
In Re the Tax Appeal of Habilitat, Inc.
Hawaii Supreme Court
Decided August 18, 1982No. 7048PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT BY
NAKAMURA, J.
HABILITAT, INC. (Habilitat or the taxpayer), a Hawaii non-, profit corporation, appeals from a decision and order of the Tax Appeal Court upholding the assessment by the Director of Taxation of general excise taxes on the gross income derived from certain of its activities and of use taxes on goods it ordered from out-of-state suppliers for subsequent delivery to other persons in Hawaii. It claims the gross income in question is exempt from taxation pursuant to several provisions of HRS Chapter 237 and its ordering of goods for delivery to others in Hawaii…
2Cases cited4 opinions
- Perry v. Planning Commission of the County of HawaiiHawaii Supreme Court · 1980
- In Re the Tax Appeal of Central Union ChurchHawaii Supreme Court · 1981
- Hawaiian Beaches, Inc. v. KondoHawaii Supreme Court · 1970
- Oceanic Foundation v. KondoHawaii Supreme Court · 1971
3Cited by5 opinions
- In Re the Tax Appeal of Hawaiian Flour Mills, Inc.Hawaii Supreme Court · 1994
- Tax Appeal of Baker & Taylor, Inc. v. KawafuchiHawaii Supreme Court · 2004
- Compusa Stores, LP v. Department of Taxation, State of Hawaii.Hawaii Supreme Court · 2011
- CompUSA Stores, L.P. v. State.Hawaii Supreme Court · 2018
- In Re the Tax Appeal of Hawaiian Flour Mills, Inc.Hawaii Supreme Court · 1994