CHAPTER 239

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

CHAPTER 239

PUBLIC SERVICE COMPANY TAX LAW

Part I. General Provisions

Section

239-1 Tax levy, in general

239-2 Definitions

239-3 Repealed

239-4 Returns

239-4.5 Segregation of gross income, etc., on records and in

returns of telecommunications businesses

239-5 Public utilities, generally

239-5.5 Surcharge amounts exempt

239-5.6 Repealed

239-6 Airlines, certain carriers

239-6.5 Tax credit for lifeline telephone service subsidy

239-7 Assessments; payments; chapter 235 applicable

239-8 Allocation and apportionment

239-9 Time of application of tax and other provisions

239-10 Disposition of revenues

239-11 Exemption of certain contract carriers

239-12 Call centers; exemption; engaging in business;

definitions

239-13 Repealed

Part II. Sourcing of Mobile Telecommunications

Services Income

239-21 Application

239-22 Definitions

239-23 Mobile telecommunications definitions

239-24 Effect of customer's failure to provide its place of

primary use; effect of aggregation or segregation of

charges

239-25 Nonseverability

Law Journals and Reviews

Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).