HRS §237-2

What counts as doing business in Hawaii

Read the official text at capitol.hawaii.gov ↗

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

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

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.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.