Haw. Rev. Stat. § 209E-2
As used in this chapter:
"Call center" means a business providing service at an establishment in which customer and technical support service for manufacturing companies, disease management services, computer hardware and software companies, credit collection services, product fulfillment services, or disaster management services, are provided by telephone; provided that the business shall not include telemarketing or sales.
"Department" means the department of business, economic development, and tourism.
"Director" means the director of business, economic development, and tourism.
"Disease management services" means patient self-management education services, which may include primary prevention, behavioral modification, compliance/surveillance, and routine reporting and feedback including communication with patients, physicians, health plans, or ancillary providers.
"Education and training services" means courses and programs for international business executives in business management, marketing, financial services, human resources, risk management, and for technicians in environmental sciences and remediation.
"Eligible business activity" means the:
(1) Manufacture of tangible personal property, the wholesale sale of tangible personal property as described in section 237-4, or a service business as defined in this section;
(2) Production of agricultural products where the business is a producer as defined in section 237-5, or the processing of agricultural products, all or some of which were grown within an enterprise zone;
(3) Research, development, sale, or production of all types of genetically-engineered medical, agricultural, or maritime biotechnology products; or
(4) Production of electric power from wind energy for sale primarily to a public utility company for resale to the public;
provided that medical cannabis dispensary activities pursuant to chapter 329D shall not be considered an eligible business activity for the purposes of this chapter.
"Enterprise zone" means an area nominated by, and within the jurisdiction of, a county government, and subsequently declared by the governor to be eligible for the benefits of this chapter.
"Establishment" means a single physical location where business is conducted. A business firm may include one or more establishments, any number of which may be in the enterprise zones.
"Force majeure event" means an event, including damaging weather or natural disasters such as epidemic disease, pest outbreak, high wind, thunderstorm, hailstorm, tornado, fire, flood, earthquake, lava flow or other volcanic activity, drought, tidal wave, hurricane, or without limiting or restricting the foregoing in any way, any event reasonably beyond the control of, and not attributable to neglect by, an agricultural business.
"Full-time employee" means any employee, including a leased employee and an employee under a joint employment arrangement, for whom the employer is legally required to provide employee fringe benefits.
"Information technology design and production services" means computer software development, imagery creation, and data compilation, but not consumer sales or service businesses.
"Joint employment" means an employment arrangement:
(1) Between two or more employers to share an employee's services, as for example, to interchange employees;
(2) In which one employer acts directly or indirectly in the interest of the other employer or employers in relation to the employee; or
(3) In which two or more employers are not completely disassociated with respect to the employment of a particular employee and may be deemed to share control of the employee, directly or indirectly, by reason of the fact that one employer controls, is controlled by, or is under common control of the other employer.
"Leased employee" means an employee under a professional employer organization arrangement who is assigned to a particular client company on a substantially full-time basis for at least one year.
"Medical and health care services" means medical research and clinical trials, but not routine medical treatment or services.
"Qualified business" means any corporation, partnership, limited liability company, or sole proprietorship authorized to do business in the State that is qualified under section 209E-9, subject to the state corporate or individual income tax under chapter 235, and is engaged in an eligible business activity as defined in this chapter.
"Service business" means any corporation, partnership, limited liability company, or sole proprietorship that repairs ships, aircraft, or assisted technology equipment, provides telecommunication services, information technology design and production services, medical and health care services, or education and training services as defined in this chapter.
"Taxes due the State" means income taxes due under chapter 235.
"Telecommunication services" means terrestrial (copper and optical fiber cable) and satellite information delivery systems, switching systems, ground stations, and call centers, but not consumer services.
HRS § 209E-2