HRS §240-1.5
Surcharge money collected for another utility is not taxable income
This section says that when a utility collects a monthly surcharge for another utility, that money is not counted as the collecting utility's gross receipts for tax purposes. However, any part the collecting utility keeps to cover its own costs is not exempt.
The statute, as written — - 1.5] Surcharge amounts exempt
Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross receipts for the acting utility for purposes of this chapter. Any amounts retained by the acting utility for collection or other costs shall not be included in this exemption.
Sections this one refers to
§269-16.3 How utilities can spread emergency repair costs statewide
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.