HRS § 237-1 — Definitions


DEFINITIONS; ADMINISTRATION
DEFINITIONS;
ADMINISTRATION
§237-1 Definitions. When used in this
chapter, unless otherwise required by the context, the definitions contained in
this section and in sections 237-2 to 237-7 shall govern.
"Casual sale" means an occasional or
isolated sale or transaction involving:
(1) Tangible personal property by a person who is not
required to be licensed under this chapter, or
(2) Tangible personal property which is not
ordinarily sold in the business of a person who is regularly engaged in
business.
"Comptroller" means the comptroller
of the State.
"Legal service plan" or "plan"
means a plan in which the cost of the services are paid by a member or by some
other person or organization in the member's behalf. A legal service plan is a
plan by which legal services are rendered to members identifiable in terms of
some common interest. A plan shall provide:
(1) That individual members shall be afforded freedom
of choice in the selection of their own attorney or attorneys to provide legal
services under the plan; and
(2) For the payment of equal amounts for the cost of
services rendered without regard to the identity of the attorney or attorneys
selected by the plan member or members. No plan shall otherwise discriminate
on the basis of the selection.
"Loan-out company" means a
wholly-owned entity formed on behalf of a person that serves as a separate
entity that constitutes the person's means of entering a contract with a third
party for the purpose of providing services to the third party.
"Marketplace facilitator" means any
person who sells or assists in the sale of tangible personal property,
intangible property, or services on behalf of another seller by:
(1) Providing a forum, whether physical or
electronic, in which sellers list or advertise tangible personal property,
intangible property, or services for sale; and
(2) Collecting payment from the purchaser, either
directly or indirectly through an agreement with a third party.
"Overhead" means continuous or
general costs occurring in the normal course of a business, including but not
limited to costs for labor, rent, taxes, royalties, interest, discounts paid,
insurance, lighting, heating, cooling, accounting, legal fees, equipment and facilities,
telephone systems, depreciation, and amortization.
"Penalty" or "penalties",
when used in connection with the additions to the tax imposed for delinquency
in payment, includes interest as well.
"Person" or "company"
includes every individual, partnership, society, unincorporated association,
joint adventure, group, hui, joint stock company, corporation, trustee,
personal representative, trust estate, decedent's estate, trust, trustee in
bankruptcy, or other entity, whether such persons are doing business for
themselves or in a fiduciary capacity, and whether the individuals are
residents or nonresidents of the State, and whether the corporation or other
association is created or organized under the laws of the State or of another
jurisdiction. Any person who has in the person's possession, for sale in the
State, the property of a nonresident owner, other than as an employee of such
owner, shall be deemed the seller of the property, when sold.
"Purchasing agent" means any person
who, as an agent and not a seller, for a consideration, is engaged in the State
in the business of purchasing for the purchasing agent's principal or
principals from an unlicensed seller or sellers property for use by such
principals in the State, for example, by forwarding orders for such purchases,
in behalf of such principals, it being immaterial whether the purchasing agent
is compensated for the purchasing agent's services by the seller or by the
purchaser; but the term "purchasing agent" does not include an
employee of the purchaser.
"Representative" means any
salesperson, commission agent, manufacturer's representative, broker or other
person who is authorized or employed by a seller to assist the seller in
selling property for use in the State, by procuring orders for the sales or
otherwise, and who carries on those activities in the State, it being immaterial
whether the activities are regular or intermittent. The term "representative"
shall not include:
(1) A manufacturer's representative whose functions
are wholly promotional and to act as liaison between an unlicensed seller and a
seller or sellers, and that do not include the procuring, soliciting or
accepting of orders for property or the making of deliveries of property, or
the collecting of payment for deliveries of property, or the keeping of books
of account concerning property orders, deliveries or collections transpiring
between an unlicensed seller and a seller or sellers; and
(2) A marketplace facilitator.
"Retailing" or "sales at retail"
includes the sale of tangible personal property for consumption or use by the
purchaser and not for resale, the renting of tangible personal property, and
the rendering of services by one engaged in a service business or calling, as
defined in section 237-7, to a person who is not purchasing the services for
resale. Persons described in this definition are "retailers".
"Sale" or "sales" includes
the exchange of properties as well as the sale thereof for money.
"Taxpayer" means any person liable
for any tax hereunder.
"Tax year" or "taxable year"
means either the calendar year or the taxpayer's fiscal year when the same
constitutes the tax period instead of the calendar year pursuant to section
237-11.