[PART
II.]  SOURCING OF



MOBILE
TELECOMMUNICATIONS SERVICES INCOME



 



Note



 



  L 2002, c 209, §6 provides:



  "SECTION 6.  Notwithstanding any provisions of this Act
to the contrary, nothing in this Act shall affect or shall be construed to
affect the taxation of prepaid telephone calling service under section
237-13.8, Hawaii Revised Statutes."



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



 



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