Hawaii Revised Statutes 237-1 – Definitions
When used in this chapter, unless otherwise required by the context, the definitions contained in this section and in sections business, defined” class=”unlinked-ref” datatype=”S” sessionyear=”2023″ statecd=”HI”>237-2 to 237-7 shall govern.
“Casual sale” means an occasional or isolated sale or transaction involving:
Terms Used In Hawaii Revised Statutes 237-1
- Amortization: Paying off a loan by regular installments.
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Business: includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales. See Hawaii Revised Statutes 237-2
- company: includes every individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, personal representative, trust estate, decedent's estate, trust, trustee in bankruptcy, or other entity, whether such persons are doing business for themselves or in a fiduciary capacity, and whether the individuals are residents or nonresidents of the State, and whether the corporation or other association is created or organized under the laws of the State or of another jurisdiction. See Hawaii Revised Statutes 237-1
- Comptroller: means the comptroller of the State. See Hawaii Revised Statutes 237-1
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Decedent: A deceased person.
- Fiduciary: A trustee, executor, or administrator.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Marketplace facilitator: means any person who sells or assists in the sale of tangible personal property, intangible property, or services on behalf of another seller by:
(1) Providing a forum, whether physical or electronic, in which sellers list or advertise tangible personal property, intangible property, or services for sale; and (2) Collecting payment from the purchaser, either directly or indirectly through an agreement with a third party. See Hawaii Revised Statutes 237-1 - Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Personal property: All property that is not real property.
- plan: means a plan in which the cost of the services are paid by a member or by some other person or organization in the member's behalf. See Hawaii Revised Statutes 237-1
- Purchasing agent: means any person who, as an agent and not a seller, for a consideration, is engaged in the State in the business of purchasing for the purchasing agent's principal or principals from an unlicensed seller or sellers property for use by such principals in the State, for example, by forwarding orders for such purchases, in behalf of such principals, it being immaterial whether the purchasing agent is compensated for the purchasing agent's services by the seller or by the purchaser; but the term "purchasing agent" does not include an employee of the purchaser. See Hawaii Revised Statutes 237-1
- Representative: means any salesperson, commission agent, manufacturer's representative, broker or other person who is authorized or employed by a seller to assist the seller in selling property for use in the State, by procuring orders for the sales or otherwise, and who carries on those activities in the State, it being immaterial whether the activities are regular or intermittent. See Hawaii Revised Statutes 237-1
- sales: includes the exchange of properties as well as the sale thereof for money. See Hawaii Revised Statutes 237-1
- Taxpayer: means any person liable for any tax hereunder. See Hawaii Revised Statutes 237-1
- Trustee: A person or institution holding and administering property in trust.
“Comptroller” means the comptroller of the State.
“Legal service plan” or “plan” means a plan in which the cost of the services are paid by a member or by some other person or organization in the member’s behalf. A legal service plan is a plan by which legal services are rendered to members identifiable in terms of some common interest. A plan shall provide:
“Loan-out company” means a wholly-owned entity formed on behalf of a person that serves as a separate entity that constitutes the person’s means of entering a contract with a third party for the purpose of providing services to the third party.
“Marketplace facilitator” means any person who sells or assists in the sale of tangible personal property, intangible property, or services on behalf of another seller by:
“Overhead” means continuous or general costs occurring in the normal course of a business, including but not limited to costs for labor, rent, taxes, royalties, interest, discounts paid, insurance, lighting, heating, cooling, accounting, legal fees, equipment and facilities, telephone systems, depreciation, and amortization.
“Penalty” or “penalties”, when used in connection with the additions to the tax imposed for delinquency in payment, includes interest as well.
“Person” or “company” includes every individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, personal representative, trust estate, decedent‘s estate, trust, trustee in bankruptcy, or other entity, whether such persons are doing business for themselves or in a fiduciary capacity, and whether the individuals are residents or nonresidents of the State, and whether the corporation or other association is created or organized under the laws of the State or of another jurisdiction. Any person who has in the person’s possession, for sale in the State, the property of a nonresident owner, other than as an employee of such owner, shall be deemed the seller of the property, when sold.
“Purchasing agent” means any person who, as an agent and not a seller, for a consideration, is engaged in the State in the business of purchasing for the purchasing agent‘s principal or principals from an unlicensed seller or sellers property for use by such principals in the State, for example, by forwarding orders for such purchases, in behalf of such principals, it being immaterial whether the purchasing agent is compensated for the purchasing agent’s services by the seller or by the purchaser; but the term “purchasing agent” does not include an employee of the purchaser.
“Representative” means any salesperson, commission agent, manufacturer’s representative, broker or other person who is authorized or employed by a seller to assist the seller in selling property for use in the State, by procuring orders for the sales or otherwise, and who carries on those activities in the State, it being immaterial whether the activities are regular or intermittent. The term “representative” shall not include:
“Retailing” or “sales at retail” includes the sale of tangible personal property for consumption or use by the purchaser and not for resale, the renting of tangible personal property, and the rendering of services by one engaged in a service business or calling, as defined in section 237-7, to a person who is not purchasing the services for resale. Persons described in this definition are “retailers”.
“Sale” or “sales” includes the exchange of properties as well as the sale thereof for money.
“Taxpayer” means any person liable for any tax hereunder.
“Tax year” or “taxable year” means either the calendar year or the taxpayer‘s fiscal year when the same constitutes the tax period instead of the calendar year pursuant to § 237-11.