HRS §235-4.2
When out-of-state businesses are taxed in Hawaii
This law says when a business with no physical presence in Hawaii is treated as doing business here and must pay Hawaii taxes. It applies if the business has many transactions with Hawaii customers or earns enough from Hawaii sources. The law sets specific thresholds for those situations.
businesses
The statute, as written — Persons lacking physical presence in the State; nexus presumptions
A person that lacks physical presence in the State is presumed to be systematically and regularly engaging in business in the State and taxable under this chapter if, during the current or preceding calendar year: (1) The person engages in two hundred or more business transactions with persons within the State; or (2) The sum of the value of the person's gross income attributable to sources in this State equals or exceeds $100,000 or for a person that does business within and without the State the numerator of the person's sales factor for the State equals or exceeds $100,000.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.