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.

Reactionary reaction to resort fees

One of the bills that has come out of the recently concluded legislative session is SB 2699, which proposes to make “resort fees” subject to our Transient Accommodations Tax (TAT).

The tax office said so, so it must be true!

HB 2432, one of the bills actively being considered this session, proposes to hike the “transient occupancy tax,” or TOT, by an as-yet-unspecified amount. This part of the bill is noteworthy for the factual support behind it.

Mighty Morphin Power Bills!

In last week’s article, I said we should look forward to lots of surprises as lawmakers press forward with our legislative session with techniques such as “Gut and Replace” to give our legislative bills content that doesn’t at all resemble what they previously looked like. Here are some that we have seen so far: