The Wayfair Switch In Time

In late June, the U.S. Supreme Court decided the Wayfair v. South Dakota case.  It was a huge turning point in constitutional law involving the ability of states to tax “online sellers” such as Amazon, Newegg, and Wayfair. “Yeah,” you … Read More

The Bob Nakata Law

By Andrea Carr, CPA, Special Correspondent, and Tom Yamachika, President House Bill 2748, which has recently become law, is sometimes referred to as the “Bob Nakata bill” after the former legislator, now reverend, who was one of the bill’s champions.  … Read More

Balanced Budget

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. The part … Read More

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