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Hawaii Revised Statutes Division 1. Government § 235-4.2

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Hawaii Revised Statutes Division 1. Government § 235-4.2 - last updated January 01, 2025 | https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-235-4-2/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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