HRS §383-5
When your work counts as being in a state
This section says when your work is considered to be in a state. It is in a state if you do all your work there, or if you do most work there and only some work outside that is temporary or minor.
employeesemployers
The statute, as written — Service localized where
Service shall be deemed to be localized within a state, if: (1) The service is performed entirely within the state; or (2) The 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, for example, is temporary or transitory in nature or consists of isolated transactions.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.