(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.
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Terms Used In Hawaii Revised Statutes 237-13.8

  • Business: includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales. See Hawaii Revised Statutes 237-2
  • Personal property: All property that is not real property.
  • sales: includes the exchange of properties as well as the sale thereof for money. See Hawaii Revised Statutes 237-1
(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.

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