HRS §237-7
What counts as a service business
Read the official text at capitol.hawaii.gov ↗This section defines a service business as any paid work done for someone else, like professional or transportation services, rather than selling goods. It does not include work an employee does for their employer.
businesses
The statute, as written — "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 profe
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.
ssional 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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.