Chapter 239

§239-1 Tax on public service companies

§239-2 Definitions for the public service company tax law

§239-4 Filing tax returns and reporting other business income

§239-4.5 How telecom businesses can separate taxable income on returns

§239-5 Public utility tax rates

§239-5.5 Monthly surcharge money is not income for the collecting utility

§239-6 Tax rates for airlines and other carriers

§239-6.5 Tax credit for phone companies offering lifeline service

§239-7 How public service companies pay their taxes

§239-8 How income is split between Hawaii and other places

§239-9 When the public service company tax starts and how it is figured

§239-10 How tax money is divided between state and county

§239-21 Who this tax law applies to

§239-22 Definitions for mobile phone service taxes

§239-23 Definitions for mobile phone taxes

§239-24 What happens when a customer doesn't give their main location

§239-25 When the tax law becomes invalid