HRS §239-23

Definitions for mobile phone taxes

Read the official text at capitol.hawaii.gov ↗

This section says that the definitions in section 239-22 are used to apply the federal Mobile Telecommunications Sourcing Act. These definitions only affect state law as stated in this chapter, not other state laws.

everyone

The statute, as written — Mobile telecommunications definitions

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

The definitions relating to mobile telecommunications services set forth under section 239-22 shall apply to give effect to the federal Mobile Telecommunications Sourcing Act, title 4 United States Code sections 116 to 126, and shall have no impact on the interpretation of the laws of this State except as expressly set forth in this chapter.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§239-22 Definitions for mobile phone service taxes

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