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REEL HOOKER SPORTFISHING v. STATE

No. 29598.

236 P.3d 1230 (2010)

In the Matter of the Tax Appeal of REEL HOOKER SPORTFISHING, INC., Plaintiff-Appellant v. STATE of Hawai`i, DEPARTMENT OF TAXATION, Defendant-Appellee, and Exact Game Fishing, Inc., Plaintiff-Appellant v. State of Hawai`i, Department of Taxation, Defendant-Appellee, and Finest Kind, Inc., Plaintiff-Appellant v. State of Hawai`i, Department of Taxation, Defendant-Appellee.

Intermediate Court of Appeals of Hawai`i.

May 28, 2010.

Attorney(s) appearing for the Case

Dennis Niles (Shannon S. Imlay and Ronald N.W. Kim with him on the briefs)(Paul Johnson Park & Niles), for Plaintiffs-Appellants.

Damien A. Elefante, Deputy Attorney General (Hugh R. Jones, Deputy Attorney General, with him on the briefs), for Appellee State of Hawai`i, Department of Taxation.

FOLEY, Presiding Judge, FUJISE and LEONARD, JJ.

Opinion of the Court by LEONARD, J.

This is a tax appeal case in which the taxpayers, who are in the charter boat fishing business, challenge the assessment of Hawai`i General Excise Tax (GET) on their businesses on the ground that a federal statute limiting nonfederal taxes upon vessels operating in U.S. navigable waters, 33 United States Code (U.S.C.) § 5(b) (2006), preempts the application...

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