Haw. Code R. § 15-6-2
As used in this chapter, unless a different meaning clearly appears in the context:
"Average number of full-time employees" means the sum of the number of full-time employees employed at the end of each payroll period during a qualified business' taxable year divided by the number of payroll periods in the taxable year.
"Base taxable year" means the taxable year preceding the taxable year during which the business is first qualified under this program.
"County" or "counties" means the city and county of Honolulu and the counties of Hawaii, Kauai, and Maui.
"Department" means the department of business, economic development and tourism.
"Developed" means the improvements made to land through the construction, repair, or remodeling of structures to accommodate the principal use to which the land is or will be put. Improvements to land where parking is the principal use shall not constitute development except where the business purchasing or leasing the land can demonstrate to the satisfaction of the county and department that such use is necessary in order to further the purpose of the program and the local development objectives.
"Director" means the director of business, economic development and tourism.
"Enterprise zone" means an area selected by a county and approved by the governor to be eligible for this program.
"Establishment" means a single physical location where business is conducted. A qualified business may include one or more establishments, at least one of which must be in an enterprise zone.
"Extended three-year cycle" means the thirty-six consecutive months during which qualified businesses engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products may receive enterprise zone benefits in addition to the business' seven-year cycle.
"Full-time employee" means an employee, including a leased employee and an employee under a joint employment arrangement as defined in section 209E-2, HRS, for whom the employer is legally required to provide employee fringe benefits.
"Governing body" means the mayor or county council, or both, as provided by county ordinance.
"Gross receipts" means gross income, wherever derived, as reported on a qualified business' general excise tax return or similar computation for those businesses exempt from chapter 237, HRS.
"Person" means the same as defined in section 235-1, HRS.
"Program" means the state enterprise zones program authorized by chapter 209E, HRS.
"Qualification period" means the seven-year cycle, plus, if applicable, the extended three-year cycle.
"Qualified business" means the same as defined in section 209E-2, HRS.
"Service business" means is not owned by the service business or calling.
a qualified business that repairs ships, aircraft, or assisted technology equipment, provides telecommunication services, medical and health care services, or education and training services as defined in chapter 209E, HRS. Where the service business, in the same transaction, engages in both the sale of tangible property and services, the service business shall segregate the sale of services that are exempt under chapter 209E, HRS, from the sale of tangible personal property. The service business shall sustain the burden of proving the segregation was properly made. If the service business fails to sustain the burden, the entire transaction shall be subject to the general excise tax.
"Seven-year cycle" means the eighty-four consecutive months during which a qualified business may receive enterprise zone benefits. The cycle begins on the first of the month following the date the department determines that a business is eligible to participate in the enterprise zones program. The cycle ends after eighty-four consecutive months.
"State" means the State of Hawaii.
"Taxable year" or "tax year" means the calendar year (or the fiscal year ending during such calendar year) on the basis of which taxes due the State are computed under the applicable tax law.
"Taxes due the State" means income taxes due under chapter 235, HRS.
"Wholesale" means those activities defined in section 237-4(8), HRS.
Haw. Code R. § 15-6-2