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TAX APPEAL OF BAKER & TAYLOR v. KAWAFUCHI

No. 23376.

82 P.3d 804 (2004)

103 Hawai'i 359

In the Matter of the TAX APPEAL OF BAKER & TAYLOR, INC., Taxpayer-Appellant v. Kurt KAWAFUCHI, Director of Taxation, State of Hawai'i, Appellee.

Supreme Court of Hawaii.

January 14, 2004.

Attorney(s) appearing for the Case

Ronald I. Heller (Torkildson, Katz, Fonseca, Jaffe, Moore & Hetherington), on the briefs, for taxpayer-appellant.

Christopher J. Muzzi, Deputy Attorney General, State of Hawai'i, on the briefs, for appellee.

MOON, C.J., LEVINSON, NAKAYAMA, ACOBA, and DUFFY, JJ.

Opinion of the Court by ACOBA, J.

We hold that Appellant Baker & Taylor, Inc. (Baker) is subject to the general excise tax of 4% under Hawai'i Revised Statutes (HRS) § 237-13(2)2 (1993) & (Supp. 1994)3 on its sales made to the Hawai`i State Library (the Library), but not subject to a use tax of 0.5% under HRS § 238-2(2) (1993)4

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