Legal Opinion
Tax Appeal of Baker & Taylor, Inc. v. Kawafuchi
Hawaii Supreme Court
Decided January 14, 2004No. 23376PublishedCited by 6 opinions
1Opinion of the Court
Opinion of the Court by
ACOBA, J.
We hold that Appellant Baker & Taylor, Inc. (Baker) is subject to the general excise tax of 4% under Hawaii Revised Statutes (HRS) § 237-13(2) 2 (1993) & (Supp. 1994) 3 on its sales made to the Hawai‘i State Library (the Library), but not subject to a use tax of 0.5% under HRS § 238-2(2) (1993) 4 on such transactions. Baker appeals from the March 29, 2000 orders and judgment of the Tax Appeal Court (the court) 5 denying Baker’s Motion for Summary Judgment and granting the Cross-Motion for Summary Judgment of Appellee State of Ha-wai'i Director of Taxation…
2Cases cited33 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
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3Cited by6 opinions
- Tax Appeal of Reel Hooker Sportfishing, Inc. v. State, Department of TaxationHawaii Intermediate Court of Appeals · 2010
- In re Tax Appeal of Travelocity.Com., L.P. v. Director of Taxation.Hawaii Supreme Court · 2015
- Tax Appeal of Subway Real Estate Corp. v. Director of TaxationHawaii Supreme Court · 2006
- Compusa Stores, LP v. Department of Taxation, State of Hawaii.Hawaii Supreme Court · 2011
- CompUSA Stores, L.P. v. State.Hawaii Supreme Court · 2018
1 more not listed; retrieve them via the Exa API.