Haw. Rev. Stat. § 239-1
Tax levy, in general
There shall be levied and assessed upon each public service company a tax in the manner provided by this chapter.
Hawaii Revised Statutes Chapter 239 — Public Service Company Tax Law
Hawaii · statute · Haw. Rev. Stat. ch. 239 · 17 active provisions
Haw. Rev. Stat. § 239-2
Definitions
As used in this chapter unless otherwise required by the context: "Carrier" means a person who engages in transportation, and does not include a person such as freight forwarder or tour packager who provides transportation by contracting with others, except to the extent that such person oneself engages in transportati…
Haw. Rev. Stat. § 239-4
Returns
Each public service company, on or before the twentieth day of the fourth month following the close of the taxable year, shall file a return in the form and manner prescribed by the department, showing its taxable gross income for the preceding taxable year. In case any public service company engages in lines of busine…
Haw. Rev. Stat. § 239-4.5
Segregation of gross income, etc., on records and in returns of telecommunications businesses
(a) Notwithstanding section 239-4, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6)(C), or any public utility defined in section 269-1 having gross income from the conveyance or transmission of telephone or telegraph messages,…
Haw. Rev. Stat. § 239-5
Public utilities, generally
(a) There shall be levied and assessed upon each public utility, except airlines, motor carriers, common carriers by water, and contract carriers taxed by section 239-6, a tax of such rate per cent of its gross income each year from its public utility business as shall be determined in the manner hereinafter provided.…
Haw. Rev. Stat. § 239-5.5
Surcharge amounts exempt
Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross income for the acting utility for purposes of this chapter. Any amounts retained by the acting utility for collection or other costs shall not be included in this exemption.
Haw. Rev. Stat. § 239-6
Airlines, certain carriers
(a) There shall be levied and assessed upon each airline a tax of four per cent of its gross income each year from the airline business; provided that if an airline adopts a rate schedule for students in grade twelve or below traveling in school groups providing such students at reasonable hours a rate less than one-ha…
Haw. Rev. Stat. § 239-6.5
Tax credit for lifeline telephone service subsidy
A telephone public utility subject to this chapter that has been authorized to establish lifeline telephone service rates by the public utilities commission shall be allowed a tax credit, equal to the lifeline telephone service costs incurred by the utility, to be applied against the utility's tax imposed by this chapt…
Haw. Rev. Stat. § 239-7
Assessments; payments; chapter 235 applicable
(a) The tax imposed by this chapter shall be assessed against each public service company in the manner provided by this chapter, and shall be paid to the department of taxation at the times and in the manner (in installments or otherwise) provided by this section, except as provided in section 239-5(a), where there is…
Haw. Rev. Stat. § 239-8
Allocation and apportionment
(a) The gross income included in the measure of the tax, as defined in paragraphs (2) and (3) of the definition of "gross income" in section 239-2, shall be determined by an allocation and separate accounting so far as practicable. (b) If under paragraph (2) of the definition of "gross income" in section 239-2, an appo…
Haw. Rev. Stat. § 239-9
Time of application of tax and other provisions
(a) In general. The tax imposed by this chapter applies to every public service company: (1) Which is in business at the commencement of a calendar year, as of January 1 of that year; (2) Which begins business after the commencement of a calendar year, as of the commencement of business. (b) Third year of doing busines…
Haw. Rev. Stat. § 239-10
Disposition of revenues
All taxes collected under this chapter shall be state realizations; provided that where a tax in excess of the four per cent rate upon gross income is levied and assessed under section 239-5(a), such tax revenues to be paid to the county shall be realizations of such county.
Haw. Rev. Stat. § 239-21
Application
Sections 239-21 to 239-25 shall apply to home service providers as defined in section 239-22.
Haw. Rev. Stat. § 239-22
Definitions
As used in sections 239-21 to 239-25: "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in title 47 Code of Federal Regulations section 20.3 as in effect on June 1, 1999, or any charge for, or associated with, a servic…
Haw. Rev. Stat. § 239-23
Mobile telecommunications definitions
The definitions relating to mobile telecommunications services set forth under section 239-22 shall apply to give effect to the federal Mobile Telecommunications Sourcing Act, title 4 United States Code sections 116 to 126, and shall have no impact on the interpretation of the laws of this State except as expressly set…
Haw. Rev. Stat. § 239-24
Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges
(a) Nothing in this chapter modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use. (b) If a taxing jurisdiction does not otherwise subject c…
Haw. Rev. Stat. § 239-25
Nonseverability
If a court of competent jurisdiction enters a final judgment on the merits that: (1) Is based on federal law; (2) Is no longer subject to appeal; and (3) Substantially limits or impairs the essential elements of sections 239-21 to 239-24, then sections 239-21 to 239-24 are invalid and have no legal effect as of the dat…