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



The term "engaging" as used in this
chapter with reference to engaging or continuing in business also includes the
exercise 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 land
was not a "casual sale".  Att. Gen. Op. 62-1.



  Co-op apartment corporation operating and managing apartment
building 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 trade
zone.  Att. Gen. Op. 64-52.



 



Case Notes



 



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



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



  Attorney's activities as trustee, executor and corporate
director 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 rights
performable 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 land
held to be "engaging in business."  57 H. 436, 559 P.2d 264.



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



  Taxpayer partnership's provision of medical equipment and
ancillary services to its joint venture constituted "business" under
this 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 subleasing
transactions, the director's assessment and imposition of the general excise
tax 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 a
beneficiary is not "doing business within the Territory".  34 H.
404.  Administration of an estate is doing business.  34 H. 493.