Haw. Rev. Stat. § 103D-1001
As used in this part, unless the context clearly requires otherwise:
"Accounting service" means the art of recording, classifying, and summarizing, in a significant manner and in terms of money, transactions and events that are, at least in part, of a financial character, and interpreting the results. "Accounting service" includes assurance services, such as the performance of an audit.
"Commercial place of business" means a physical location in the State, such as an office, suite, or unit, where business is regularly conducted. A "commercial place of business" shall not include a dwelling or any physical location in which a person resides or a physical location used for business purposes in violation of the applicable land use or zoning laws.
"Direct labor" means all work required for preparation, processing, or packing of goods or performance of services, but not work relating to supervision, administration, inspection, or shipping.
"Fair market price" means the price of a product or service paid by a willing buyer to a willing seller, that is reasonably comparable to prices on the open market.
"Hawaii accounting service business" means any person, agency, corporation, or other business entity engaged in the business of accounting services with a commercial place of business located in the State.
"Hawaii input" means the part of the cost of a product that is attributable to production, manufacturing, or other expenses arising within the State. "Hawaii input" includes but is not limited to:
"Hawaii products" means products that are mined, excavated, produced, manufactured, raised, or grown in the State and where the cost of the Hawaii input towards the product exceeds fifty per cent of the total cost of the product; provided that:
"Hawaii software development business" means any person, agency, corporation, or other business entity with its principal place of business or ancillary headquarters located in the State and that proposes to obtain eighty per cent of the labor for software development from persons domiciled in Hawaii.
"Office paper" includes computer paper, bond paper, ledger paper, xerographic copier paper, envelopes, and other related types of paper on which printing, writing, or drawing is intended.
"Person" means every individual, partnership, firm, society, unincorporated association, joint venture, group, hui, joint stock, company, corporation, trustee, personal representative, trust estate, decedent's estate, trust, or other entities, whether the persons are doing business for themselves or in any agency or fiduciary capacity.
"Person with disabilities" means any person who is so severely incapacitated by any physical or mental disability that the person cannot engage in normal competitive employment because of the disability.
"Post-consumer material" means a material or finished product that has served its intended use and has been discarded for disposal or recovery, having completed its life as a consumer item, and is a part of the broader category of recovered material.
"Printed material" includes business forms, stationery, business cards, brochures, reports, publications, advertising and promotional collateral, and other related materials, including reports, publications, and related materials commissioned as part of any professional services contract.
"Produced or manufactured" includes the processing, developing, and making of a thing into a new article with a distinct character and use through the application of input within the State including Hawaii products, labor, skill, or other services. "Produced or manufactured" does not include the mere assembling or putting together of non-Hawaii products or material.
"Products" include materials, manufactures, supplies, merchandise, goods, wares, products, and foodstuffs.
"Public agency" means any agency of the State or county.
"Qualified community rehabilitation program" means a nonprofit community rehabilitation program for individuals with disabilities that:
"Recovered material" means waste material and by-products that have been recovered or diverted from solid waste. "Recovered material" does not include those materials and by-products generated from, and commonly reused within, an original manufacturing process.
"Software development" means any work related to feasibility studies, system requirements analysis, system design alternatives analysis, system external specifications, system internal specifications, programming, testing, debugging, or implementation for an electronic data processing system.
HRS § 103D-1001