Untitled section

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239-3 Repealed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 Cable surcharge amounts exempt

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239-13 Repealed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 pg. 1.

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