§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 (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).
Notes of Decisions
In Re Tax Appeal of Fuji Photo Film Hawaii, Inc., 904 P.2d 517 (Haw. 1995).
· cites it 8× “, gross receipts from *507 photoprocessing activities with stores and su permarkets — see HRS § 237-7 (1985) (defining “service business or calling”) and HRS § 237-13(6) (Supp.”
Pratt v. Kondo, 496 P.2d 1 (Haw. 1972).
· cites it 2× “” The term “service business or calling,” as defined in HRS § 237-7 “includes all nonprofessional activities engaged in for other persons for a consideration which involve the rendering of a service .”
Ramsay Travel, Inc. v. Kondo, 495 P.2d 1172 (Haw. 1972).
· cites it 8× “The taxpayers do not dispute that they are engaged in the "service business or calling" within the meaning of HRS §§ 237-7 and 237-13. "Failure to collect the tax from some whose occupations fall within the provisions of the act, cannot excuse the [taxpayers] from paying what…”
In re the Tax Appeal of Photo Mgmt., Inc., 633 P.2d 535 (Haw. 1981).
“usiness or calling renders such services upon the order of or at the request of another taxpayer who is engaged in the service business and who, in fact, acts as or acts in the nature of an intermediary between the person rendering such services and the ultimate recipient of the…”
In re the Tax Appeal of Alexander & Baldwin, Inc., 497 P.2d 37 (Haw. 1972).
· cites it 2× “The director of taxation argues that insofar as appliance repairmen fall within the definition of “service business or calling,” HRS § 237-7, they may not also be classified as licensed sellers for purposes of categorizing a particular transaction.”
In re the Tax Appeal of Foodland Super Mkt., Ltd., 458 P.2d 664 (Haw. 1969).
· cites it 2× “Service business or calling is defined in HRS § 237-7, as including “all nonprofessional activities engaged in for other persons for a consideration which involve the rendering of a service as distinguished from the sale of tangible property or the production and sale of…”
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