HRS 0237-0007 ANNOTATIONS

Services rendered by retailers in promoting sales of commodities for which they received payment from the manufacturers and sellers of the commodities constituted non- professional activities within meaning of section. 51 H. 281, 458 P.2d 664.

Taxpayer may be subject to both the service business and retailing classifications to extent each is applicable to particular items of gross income. 53 H. 450, 497 P.2d 37.