Haw. Rev. Stat. § 237-2.5
Engaging in business in the State
Hawaii · Hawaii Revised Statutes Chapter 237 — General Excise Tax Law · Status: effective
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- Citation
- Haw. Rev. Stat. § 237-2.5, Engaging in business in the State, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2412561
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Full text
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.