§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. [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.



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