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  5. 649 P.2d 1126 (1982)
 

MATTER OF HABILITAT, INC.

No. 7048.

649 P.2d 1126 (1982)

In the Matter of the Tax Appeal of HABILITAT, INC., Taxpayer.

Supreme Court of Hawaii.

August 18, 1982.

Attorney(s) appearing for the Case

Wesley H. Sakai, Jr., Honolulu (Jay M. Fidell, Honolulu, with him on the briefs; Edward R. Bendet, Honolulu, with them on reply brief; Bendet, Fidell & Sakai, Honolulu, of counsel), for taxpayer-appellant.

T. Bruce Honda, Deputy Atty. Gen., Honolulu (Harriet Yoshida Lewis, Deputy Atty. Gen., Honolulu, on the brief), for appellee Dept. of Taxation.

Before RICHARDSON, C.J., LUM and NAKAMURA, JJ., MARUMOTO, Retired Justice, in place of MENOR, J., excused, and OGATA, Retired Justice, Assigned Temporarily.

NAKAMURA, Justice.

Habilitat, Inc. (Habilitat or the taxpayer), a Hawaii non-profit corporation, appeals from a decision and order of the Tax Appeal Court upholding the assessment by the Director of Taxation of general excise taxes on the gross income derived from certain of its activities and of use taxes on goods it ordered from out-of-state suppliers for subsequent delivery to other persons in Hawaii. It claims the gross income in question is exempt from taxation...

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