HRS §238-9
Keeping business records for tax
If you run a business in Hawaii and must file tax returns under this chapter, you have to keep records in English for three years. The records must be detailed enough for the tax director to figure out whether tax is owed and how much.
businesses
The statute, as written — Records
Every person who is engaged in any business in the State and who is required under this chapter to make returns, shall keep in the English language in the State and preserve for a period of three years, books of account or other records in sufficient detail to enable the director of taxation, as far as reasonably practicable, to determine whether or not any taxes imposed by this chapter are payable in respect of the property, services, or contracting concerned, and if so payable, the amount thereof.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.