MATTER OF UNITED MEAT CO., LTD.

No. 10511.

735 P.2d 935 (1987)

In the Matter of the Tax Appeal of UNITED MEAT COMPANY, LTD., Taxpayer-Appellant.

Supreme Court of Hawaii.

Reconsideration Denied May 1, 1987.


Attorney(s) appearing for the Case

Ronald I. Heller, Honolulu, (Arthur B. Reinwald with him on reply brief, Hoddick, Reinwald, O'Connor & Marrack, of counsel) for taxpayer-appellant.

Kevin T. Wakayama, Deputy Atty. Gen., Honolulu, for appellee Director of Taxation.

Before LUM, C.J., and NAKAMURA, PADGETT, HAYASHI and WAKATSUKI, JJ.


NAKAMURA, Justice.

The excise tax levied "upon entrepreneurs [pursuant to Hawaii Revised Statutes (HRS) chapter 237] for the privilege of doing business [in Hawaii] applies at all levels of economic activity from production or manufacturing to retailing, albeit at different rates, and to virtually all goods and services." In re Tax Appeal of Central Union Church, 63 Haw. 199, 202, 624 P.2d 1346, 1349 (1981). The question in...

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