§237-2  "Business","engaging" in business, defined.  "Business" as used inthis chapter, includes all activities (personal, professional, or corporate),engaged in or caused to be engaged in with the object of gain or economicbenefit either direct or indirect, but does not include casual sales.

The term "engaging" as used in thischapter with reference to engaging or continuing in business also includes theexercise of corporate or franchise powers. [L 1935, c 141, pt of §1; RL 1945,§5443; RL 1955, §117-2; HRS §237-2]

 

Attorney General Opinions

 

  Agreement of sale executed by a partnership dealing in landwas not a "casual sale".  Att. Gen. Op. 62-1.

  Co-op apartment corporation operating and managing apartmentbuilding is engaged in business and is taxable on its receipts of monthly"maintenance" charges from stockholder-lessees.  Att. Gen. Op. 62-47.

  Application of excise tax to activities in foreign tradezone.  Att. Gen. Op. 64-52.

 

Case Notes

 

  "Casual sale" does not exclude unusual sales withintaxpayer's business.  40 H. 722.

  Engaging in activity with "object of gain or economicbenefit" construed.  53 H. 435, 496 P.2d 1.

  Attorney's activities as trustee, executor and corporatedirector were not so isolated or unconnected as to constitute "casual"transactions.  53 H. 435, 496 P.2d 1.

  Out-of-state company's continuing leasing of telecast rightsperformable only in Hawaii is "business" within this section,although agreement consummated outside of Hawaii.  57 H. 175, 554 P.2d 242.

  Nondomiciliary corporation investing capital in Hawaiian landheld to be "engaging in business."  57 H. 436, 559 P.2d 264.

  Taxability of transactions between joint venture and itsmember.  59 H. 307, 582 P.2d 703.

  Taxpayer partnership's provision of medical equipment andancillary services to its joint venture constituted "business" underthis section and was thus made subject to the general excise tax by §237-20. 93 H. 267 (App.), 999 P.2d 865.

  Where taxpayer gained or economically benefited from subleasingtransactions, the director's assessment and imposition of the general excisetax for taxpayer's subleasing activities was proper.  110 H. 25, 129 P.3d 528.

  Cited:  48 H. 486, 490, 405 P.2d 382.

 

Decisions under prior law.

  Receiving a distribution of income from a trust estate as abeneficiary is not "doing business within the Territory".  34 H.404.  Administration of an estate is doing business.  34 H. 493.