But carriers in Hawaii apparently are off the hook - at least for now.

The state of Oregon is the first to tax a personal communications services carrier based largely on what the company paid for the federal license to operate in Portland. Other states are considering similar taxes.

A lot is at stake, considering the carriers spent $18 billion earlier this year for PCS licenses to serve communities around the country. The three licenses for Honolulu cost more than $90 million.

With those kinds of numbers, states see the chance to generate revenue in lean budget times.

Oregon wants Western Wireless Corp., which also has a PCS network in Hawaii, to pay more than $500,000 in property taxes, based largely on the $34 million the company paid for the Portland license, considered "intangible" property. But the company is contesting the tax, claiming federal law precludes it.

"It is clearly unfair," said Western spokeswoman Caroline Boren. She noted that other types of wireless carriers, including cellular companies, that have Portland licenses were not taxed similarly.

Western Wireless has asked the Federal Communications Commission to issue a ruling prohibiting any state from levying such taxes. It also is taking Oregon to court.

Oregon officials say state law authorizes the taxation of real and intangible property, and the FCC has no jurisdiction in the matter.

Because the Oregon case is the first one, other states have filed papers with the FCC in support of Oregon's position. Industry players are lining up behind Western Wireless.

Linn Garcia of the Hawaii Department of Taxation said she wasn't aware of any effort to impose a similar tax on PCS companies locally. To do so, she said, would require a change in local tax laws.

As it is now, wireless carriers in Hawaii pay a "public service company" tax based on revenue generated from calls within the state. The companies do not pay property taxes.