§237-6  "Contractor","contracting", "federal cost-plus contractor", defined. "Contracting" means the business activities of a contractor.

"Contractor" includes, for purposesof this chapter:

(1)  Every person engaging in the business ofcontracting to erect, construct, repair, or improve buildings or structures, ofany kind or description, including any portion thereof, or to make anyinstallation therein, or to make, construct, repair, or improve any highway,road, street, sidewalk, ditch, excavation, fill, bridge, shaft, well, culvert,sewer, water system, drainage system, dredging or harbor improvement project,electric or steam rail, lighting or power system, transmission line, tower,dock, wharf, or other improvements;

(2)  Every person engaging in the practice ofarchitecture, professional engineering, land surveying, and landscapearchitecture, as defined in section 464-1; and

(3)  Every person engaged in the practice of pestcontrol or fumigation as a pest control operator as defined in section 460J-1.

"Federal cost-plus contractor" meansa contractor having a contract with the United States or an instrumentalitythereof, excluding national banks, where, by the terms of the contract, theUnited States or such instrumentality, excluding national banks, agrees toreimburse the contractor for the cost of material, plant, or equipment used inthe performance of the contract and for taxes which the contractor may berequired to pay with respect to such material, plant, or equipment, whether thecontractor's profit is computed in the form of a fixed fee or on a percentagebasis; and also means a subcontractor under such a contract, who also operateson a cost-plus basis. [L 1935, c 141, pt of §1; am L 1941, c 265, §1(b); am L1943, c 81, §1(a); RL 1945, §5448; RL 1955, §117-7; am L 1965, c 201, §36; HRS§237-6; am L 1971, c 4, §1 and c 204, §3; am L 1984, c 60, §1; am L 2000, c198, §2]

 

Case Notes

 

  "Structures" does not include boats and vessels,and taxpayer engaged in repair of marine vessels is not a"contractor".  55 H. 572, 524 P.2d 890.

  Cited:  44 H. 584, 587, 358 P.2d 539.