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In re Tax Appeal of Baker and Taylor v. Kawafuchi, Director of Taxation, State of Hawaii.
State: Hawaii
Court: Court of Appeals
Docket No: 23376
Case Date: 01/14/2004
Preview:***FOR PUBLICATION***

IN THE SUPREME COURT OF THE STATE OF HAWAI#I ---o0o---

IN THE MATTER OF THE TAX APPEAL OF BAKER & TAYLOR, INC., Taxpayer-Appellant vs. KURT KAWAFUCHI,1 DIRECTOR OF TAXATION, STATE OF HAWAI#I, Appellee

NO. 23376 APPEAL FROM THE TAX APPEAL COURT (TAX APPEAL CASE NO. 98-0096) JANUARY 14, 2004 MOON, C.J., LEVINSON, NAKAYAMA, ACOBA, AND DUFFY, JJ. 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 Hawai#i Revised Statutes (HRS)
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