§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]
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