Tax Appeal of Kamikawa v. Lynden Air Freight, Inc.

OPINION OF THE COURT BY

MOON, C.J.

This appeal arises from the Tax Appeal Court’s order granting appellee Lynden Air Freight, Inc.’s, [hereinafter, Lynden] motion for summary judgment and denying appellant Ray K. Kamikawa, Director of Taxation, State of Hawaii’s [hereinafter, Kamikawa or the State] motion for summary judgment. This case presents the issue of whether the Federal Aviation Act (FAA), which regulates “air transportation,” preempts Hawaii Revised Statute (HRS) § 237-13(6) (1985) 1 -Hawaii’s general excise tax statute — as it applies to that portion of gross receipts that Lynden…