Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-1.01 — Resident/Nonresident, defined
“Resident” means: (1) Every individual domiciled in Hawaii; and (2) Every other individual whether domiciled in Hawaii or not, who resides in Hawaii for other than a temporary or transitory purpose. “Nonresident” means every individual other than a resident.
Source: official text