HRS §237-2
What counts as doing business in Hawaii
This section defines what counts as doing business for tax purposes. It includes any activity done for profit, even if indirect, but not casual or one-time sales. It also says that using your company's or franchise's powers counts as doing business.
businesses
The statute, as written — "Business", "engaging" in business, defined
As used in this chapter: "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. "Engaging", with reference to engaging or continuing in business, includes the exercise of corporate or franchise powers.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.