[PARTII.]  SOURCING OF

MOBILETELECOMMUNICATIONS SERVICES INCOME

 

Note

 

  L 2002, c 209, §6 provides:

  "SECTION 6.  Notwithstanding any provisions of this Actto the contrary, nothing in this Act shall affect or shall be construed toaffect the taxation of prepaid telephone calling service under section237-13.8, Hawaii Revised Statutes."

  This part, with respect to tax liabilities, applies only tocharges on or revenues from customer bills issued after August 1, 2002.  L2002, c 209, §9.

 

[§239-21]  Application.  Sections 239-21to 239-25 shall apply to home service providers as defined in section 239-22.[L 2002, c 209, pt of §2]