§237-7  "Service business orcalling", defined.  "Service business or calling" includesall activities engaged in for other persons for a consideration which involvethe rendering of a service, including professional and transportation services,as distinguished from the sale of tangible property or the production and saleof tangible property.  "Service business or calling" does not includethe services rendered by an employee to the employee's employer. [L 1935, c141, 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 20013d, c 9, §2]

 

Case Notes

 

  Services rendered by retailers in promoting sales ofcommodities for which they received payment from the manufacturers and sellersof the commodities constituted non- professional activities within meaning ofsection.  51 H. 281, 458 P.2d 664.

  Taxpayer may be subject to both the service business andretailing classifications to extent each is applicable to particular items ofgross income.  53 H. 450, 497 P.2d 37.