Hawaii Revised Statutes 239. Public Service Company Tax Law

PART I. GENERAL PROVISIONS

• 239-1 Tax Levy, in General.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-1 Tax levy, in general. There shall be levied and...
• 239-2 Definitions.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-2 Definitions. As used in this chapter unless otherwise required...
• 239-3 Repealed.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-3 REPEALED. L 2001, c 64, §6.
• 239-4 Returns.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-4 Returns. Each public service company, on or before the...
• 239-4.5 Segregation of Gross Income, Etc., on Records and in Returns of Telecommunications Businesses.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-4.5 Segregation of gross income, etc., on records and in...
• 239-5 Public Utilities, Generally.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-5 Public utilities, generally. (a) There shall be levied and...
• 239-5.5 Surcharge Amounts Exempt.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. [§239-5.5] Surcharge amounts exempt. Amounts received in the form of...
• 239-5.6 Cable Surcharge Amounts Exempt.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. [§239-5.6] Cable surcharge amounts exempt. Amounts received in the form...
• 239-6 Airlines, Certain Carriers.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-6 Airlines, certain carriers. (a) There shall be levied and...
• 239-6.5 Tax Credit for Lifeline Telephone Service Subsidy.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. [§239-6.5] Tax credit for lifeline telephone service subsidy. A telephone...
• 239-7 Assessments; Payments; Chapter 235 Applicable.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-7 Assessments; payments; chapter 235 applicable. (a) The tax imposed...
• 239-8 Allocation and Apportionment.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-8 Allocation and apportionment. (a) The gross income included in...
• 239-9 Time of Application of Tax and Other Provisions.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-9 Time of application of tax and other provisions. (a)...
• 239-10 Disposition of Revenues.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-10 Disposition of revenues. All taxes collected under this chapter...
• 239-11 Exemption of Certain Contract Carriers.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-11 Exemption of certain contract carriers. (a) There shall be...
• 239-12 Call Centers; Exemption; Engaging in Business; Definitions.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. [§239-12] Call centers; exemption; engaging in business; definitions. (a) This...
• 239-13 Repealed.
  Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5. §239-13 REPEALED. L 2007, c 9, §28.

PART II. SOURCING OF
MOBILE TELECOMMUNICATIONS SERVICES INCOME

• 239-21 Application.
  L 2002, c 209, §6 provides: "SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or...
• 239-22 Definitions.
  L 2002, c 209, §6 provides: "SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or...
• 239-23 Mobile Telecommunications Definitions.
  L 2002, c 209, §6 provides: "SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or...
• 239-24 Effect of Customer's Failure to Provide Its Place of Primary Use; Effect of Aggregation or Segregation of Charges.
  L 2002, c 209, §6 provides: "SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or...
• 239-25 Nonseverability.
  L 2002, c 209, §6 provides: "SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or...

Last modified: October 27, 2016