Call centers; exemption; engaging in business; definitions
HRS §239-12
in effect239-12. Call centers; exemption; engaging in business; definitions
(a) This chapter shall not apply to amounts received from a person operating a call center by a person engaged in business as a telecommunications common carrier for interstate or foreign telecommunications services, including toll-free telecommunications, telecommunications capabilities for electronic mail, voice and data telecommunications, computerized telephone support, facsimile, wide area telecommunications services, or computer to computer communication.
(b) The department, by rule, may provide that
the person providing the telecommunications service may take from the person
operating a call center a certificate, in a form that the department shall
prescribe, certifying that the amounts received for telecommunications services
are for operating a call center. If the certificate is required by rule of the
department, the absence of the certificate in itself shall give rise to the
presumption that the amounts received from the sale of telecommunications
services are not for operating a call center.
(c) As used in this section:
"Call center" means a physical or
electronic operation that focuses on providing customer service and support for
computer hardware and software companies, manufacturing companies, software
service organizations, and telecommunications support services, within an
organization in which a managed group of individuals spend most of their time
engaging in business by telephone, usually working in a computer-automated
environment; provided that the operation shall not include telemarketing or
sales.
"Customer service and support" means
product support, technical assistance, sales support, phone or computer-based
configuration assistance, software upgrade help lines, and traditional help
desk services.
(d) This section shall not apply to income
received after June 30, 2010.
[L 2000, c 195, §3]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0239/HRS_0239-0012.htmFetched: 11/10/2026
