§239-21 - Application. - Hawaii Statutes

[PART II.]  SOURCING OF

MOBILE TELECOMMUNICATIONS SERVICES INCOME

 

Note

 

  L 2002, c 209, §6 provides:

  "SECTION 6.  Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or shall be construed to affect the taxation of prepaid telephone calling service under section 237-13.8, Hawaii Revised Statutes."

  This part, with respect to tax liabilities, applies only to charges on or revenues from customer bills issued after August 1, 2002.  L 2002, c 209, §9.

 

     [§239-21]  Application.  Sections 239-21 to 239-25 shall apply to home service providers as defined in section 239-22. [L 2002, c 209, pt of §2]