HRS §235-34
When pay is considered paid in Hawaii
This law says when your pay is treated as paid in Hawaii for tax purposes. It covers work done entirely in Hawaii, work mostly in Hawaii with some outside work, and work split between states based on where your work is directed or where you live.
everyone
The statute, as written — Compensation; where paid
Compensation is paid in this State if: (1) The individual's service is performed entirely within the State; (2) The individual's service is performed both within and without the State, but the service performed without the State is incidental to the individual's service within the State; or (3) Some of the service is performed in the State and: (A) The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the State; or (B) The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this State.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.