Hawai`i Revised Statutes (HRS) § 238-2 (1993), quoted infra, governs the applicability of the
Hawai`i use tax. CompUSA appealed the assessment of the tax in the Land and Tax Appeal
Court (tax appeal court), [1] arguing that it was not subject to the use tax under In re Tax ...
COMPUSA STORES, LP, Respondent/Appellant-Appellant, v. STATE OF
HAWAI`I, DEPARTMENT OF TAXATION, Petitioner/Appellee-Appellee. No.
SCWC-29597. Supreme Court of Hawaii. December 28, 2010. Hugh R. Jones ...