Wayfair – playing catch-up

This week, we continue with our coverage of Wayfair, the U.S. Supreme Court case that held online sellers can be made to collect state sales taxes even if they don’t have a physical presence in that state.

The Wayfair switch in time and online taxes

In late June, the U.S. Supreme Court decided the Wayfair v. South Dakota case. It was a huge turning point in constitutional law involving the ability of states to tax “online sellers” such as Amazon, Newegg and Wayfair.

Who can we beat up with property tax?

The ongoing furor in Honolulu over the extent to which the rail project is adequately funded, or lack thereof, and the possibility of new state-mandated property taxes to fund education, lead us to look at how we can or should make property tax classifications.

If you don’t rock the boat, how do you change its direction?

A little over 20 years ago, on May 6, 1998, then-Maui Mayor Linda Lingle was speaking to a group of business leaders from the Chamber of Commerce of Hawaii. Before the meeting, she was told that she could speak on anything she wanted to, but was specifically told not to criticize any specific person in government.

Taxing online sellers is a victory for local stores

The Supreme Court of the United States today decided Wayfair, Inc. v. South Dakota, and held that “physical presence” is not necessary before states can validly apply their taxing powers to businesses that have neither persons nor property in a state but nevertheless conduct substantial business in that State.

Can’t you just change the agenda?

Recently, State Auditor Les Kondo shocked the public and some Honolulu Authority for Rapid Transportation (HART) board members when he charged, at a HART board meeting, that HART employees had been required to record all interviews with State Auditor personnel and then submit the recordings to management to be transcribed.

Balanced budget, a constitutional mandate?

If you are a serious student of Hawaii constitutional law, here is a question for you. Where in our state constitution does it say we have to have a balanced budget? The answer appears later in this article.