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MATTER OF HAWAIIAN FLOUR MILLS, INC.

No. 16996.

868 P.2d 419 (1994)

In the Matter of the Tax Appeal of HAWAIIAN FLOUR MILLS, INC., Appellant

Supreme Court of Hawaii.

February 4, 1994.

Attorney(s) appearing for the Case

Arthur B. Reinwald, Honolulu, for appellant Hawaiian Flour Mills, Inc.

Kelly J. Salling, Deputy Atty. Gen., Honolulu, for appellee Director of Taxation, State of Hawai'i.

Before MOON, C.J., and KLEIN, LEVINSON, NAKAYAMA and RAMIL, JJ.

NAKAYAMA, Justice.

Appellant Hawaiian Flour Mills, Inc. (HFM) instituted an action in the tax appeal court contesting the assessment of general excise taxes (GET) and use taxes made by appellee State of Hawai'i Director of Taxation (Director) on the sale and use of certain food products that HFM imported into Hawai'i for resale to American Hawaii Cruises (AHC), a cruise line. HFM contended that the assessments violated the Commerce Clause of the United States Constitution...

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