COMPUSA STORES, L.P. v. STATE, DOT

SCAP-15-0000861.

418 P.3d 645 (2018)

COMPUSA STORES, L.P., Appellant-Appellant, v. STATE of Hawai`i, DEPARTMENT OF TAXATION, Appellee-Appellee.

Supreme Court of Hawai`i.

May 18, 2018.


Attorney(s) appearing for the Case

Christopher J. Muzzi , Honolulu, for appellant.

Kimberly Tsumoto Guidry , Honolulu, for appellee.

RECKTENWALD, C.J., NAKAYAMA, McKENNA, POLLACK, AND WILSON, JJ.


I. Introduction

This case requires us to determine if Hawai`i's use tax violates the Commerce Clause or the Equal Protection Clause of the United States Constitution.

CompUSA Stores, L.P. (CompUSA) is a Texas-based limited partnership which operated two retail stores in Hawai`i selling...

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