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eBook details

• Title: In Re Tax Appeal Of Hawaiian Flour Mills Inc.
• Author : Hawaii Supreme Court
• Release Date : January 04, 1994
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 80 KB

Description

Appellant Hawaiian Flour Mills, Inc. (HFM) instituted an action in the tax appeal court contesting the assessment of general excise taxes (GET) and use taxes made by appellee State of Hawaii Director of Taxation (Director) on the sale and use of certain food products that HFM imported into Hawaii for resale to American Hawaii Cruises (AHC), a cruise line. HFM contended that the assessments violated the Commerce Clause of the United States Constitution because sales of competing local food products were exempt from the GET, pursuant to Hawaii Revised Statutes (HRS) § 237-24(18)(C) (Supp. 1992).*fn1 It sought a full refund of the taxes, which it had paid under protest. The Director initially denied that HRS § 237-24(18)(C) unconstitutionally discriminated against interstate commerce. HFM moved for summary judgment. The Director then conceded that HRS § 237-24(18)(C) was unconstitutional on its face, but disagreed with HFM as to the type and amount of the remedy owed, and filed a cross motion for summary judgment. The tax appeal court entered an order granting the Director's motion and granting in part and denying in part HFM's motion. HFM appeals from that order. It also appeals from an order denying its motion for sanctions, in which it contended that the Director's initial denial that HRS § 237-24(18)(C) was unconstitutional was made in bad faith.

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