§237-7

"Service business or calling", defined

Fraud & financial crimes · Chapter 237 — General Excise Tax Law

"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]

Source / Amendment history

[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]

Cross references, commentary & case notes

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 (1969). 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 (1972).

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