In this case, Booking.com, B.V. seeks to challenge an Administrative Rule of the Department of Taxation under a specific statute in the Hawaii Administrative Procedures Act that allows interested persons to ask the court for a declaratory judgment on the validity (or lack thereof) of a rule. The Department moved to have the case thrown out on the ground that declaratory judgments are generally not allowed in tax cases, and the Circuit Court granted the motion. Subsequently, the Department assessed Booking.com for a tax deficiency and the taxpayer appealed the assessment to the Tax Appeal Court. The Supreme Court of Hawaii held that the Administrative Procedures Act provides an independent basis for court jurisdiction and provides no exception for tax cases. Booking.com’s challenge was allowed to proceed.
- Summary of Disposition Order (filed May 7, 2025)
- Application for Writ of Certiorari (filed August 6, 2025)
- Motion of Tax Foundation of Hawaii for Leave to File Amicus Curiae Brief (filed August 8, 2025)
- Assignment of Sub Justice (filed September 23, 2025)
- Recusal of CJ (filed September 23, 2025)
- Order Granting Cert (filed October 1, 2025)
- Order Granting Amicus (filed October 1, 2025)
- Amicus Brief (filed October 1, 2025)
- State’s Response to TFH (filed October 6, 2025)
- Appellant’s Response to TFH (filed October 8, 2025)
- TFH’s Motion for Leave to Participate in Oral Argument (filed October 22, 2025)
- Appellant’s Joinder in TFH’s Motion (filed October 23, 2025)
- Order for Supplemental Briefing (filed December 23, 2025)
- TFH’s Motion for Leave to File Supplemental Amicus Brief (filed December 24, 2025)
- ORDER Granting TFH Motion (filed December 30, 2025)
- TFH Supplemental Amicus Brief (filed December 30, 2025)
- State Supplemental Brief (filed January 22, 2026)
- Taxpayer Supplemental Brief (filed January 22, 2026)
- PUBLISHED OPINION (filed August 7, 2026)
Leave a Reply
You must be logged in to post a comment.