Hawaii Supreme Court March 4, 1981, NO. 6684 (In Re the Tax Appeal of Central Union Church)

OPINION OF THE COURT BY

NAKAMURA, J.

The issue in this taxpayer appeal from the Tax Appeal Court is whether certain sums derived from the operation of a retirement home by a church are subject to taxation under HRS Chapter 237, the general excise tax statute. Finding the receipts in question are

*200

exempt from taxation thereunder, we reverse the Tax Appeal Court’s decision and order.