Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 237-7 — "Service business or calling", defined

§237-7 "Service business or calling",
defined. "Service business or calling" includes all activities
engaged in for other persons for a consideration which involve the rendering of
a service, including professional and transportation services, as distinguished
from the sale of tangible property or the production and sale of tangible
property. "Service business or calling" does not include the
services rendered by an employee to the employee's employer.

Last amended: [L 1935, c 141, pt of §1; RL 1945, §5449; am L 1951, c 165, §1; RL 1955, §117-8; HRS §237-7; am L 1983, c 206, §3; gen ch 1985; am L 1999, c 71, §5; am L Sp 2001 3d, c 9, §2] Case Notes Services rendered by retailers in promoting sales of commodities for which they received payment from the manufacturers and sellers of the commodities constituted non-professional activities within meaning of section. 51 H. 281, 458 P.2d 664 (1969). Taxpayer may be subject to both the service business and retaili

Source: official text