Sales of telecommunications services through prepaid telephone calling service
HRS §237-13.8
in effect237-13.8. Sales of telecommunications services through prepaid telephone calling service
(a) For the purposes of this section, "prepaid telephone calling service" means the right to exclusively purchase telecommunication services, paid for in advance, that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed.
(b) If the sale or recharge of a prepaid
telephone calling service does not take place at the vendor's place of
business, it shall be conclusively determined to take place at the customer's
shipping address; or if there is no item shipped, then it shall be the
customer's billing address.
(c) When a person licensed under this chapter
sells prepaid telephone calling services to a licensed retail merchant, jobber,
or other licensed seller for purposes of resale, the person shall be taxed as a
wholesaler selling tangible personal property. All other sales of prepaid
telephone calling services shall be taxed as retail sales of tangible personal
property.
(d) For purposes of prepaid telephone calling
services only, all such services shall be taxed under this section and shall be
in lieu of taxation under chapter 239.
[L 2000, c 27, §1]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0013_0008.htmFetched: 11/10/2026