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HRS §237-2.5

When a business is considered to be operating in Hawaii

This section says when a business is considered to be doing business in Hawaii, even if it has no physical location here. It happens if the business earns a certain amount from sales in Hawaii or makes many separate sales in Hawaii. The exact amounts and transaction counts are listed below.

businesses

The statute, as written — Engaging in business in the State

A person is engaging in business in the State, whether or not the person has a physical presence in the State, if in the current or immediately preceding calendar year: (1) The person's gross income or gross proceeds from the sale of tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State is $100,000 or more; or (2) The person sold tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State in two hundred or more separate transactions.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.