Hawaiian Air Suit Over $1.6 Million Boeing Tax Bill Reinstated

Hawaiian Airlines Inc. may pursue a $1.6 million refund on general excise taxes the carrier paid under an agreement with the Boeing Co. for the sale of supply parts, the Hawaii Supreme Court held Monday.

A notice of proposed assessment counts as a “formal agency decision” supporting tax court jurisdiction, Justice Sabrina S. McKenna wrote for the court.

The ruling vacates a March decision from the Hawaii Intermediate Court of Appeals, which said there was no actual dispute with the state department of taxation without a formalized “administrative decision.” That decision—a July 2021 notice of final assessment—wasn’t issued until after ...