Hawaii Supreme Court January 14, 2004, 23376 (Tax Appeal of Baker & Taylor, Inc. v. Kawafuchi)

Opinion of the Court by

ACOBA, J.

We hold that Appellant Baker & Taylor, Inc. (Baker) is subject to the general excise tax of 4% under Hawaii Revised Statutes (HRS) § 237-13(2)

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(1993) & (Supp.

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1994)

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on its sales made to the Hawai‘i State Library (the Library), but not subject to a use tax of 0.5% under HRS § 238-2(2) (1993)

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on such transactions.