Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-1.09 — Individual’s presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student
(a) An individual’s status as a resident or nonresident shall not change solely because of the individual’s presence or absence in compliance with military or naval orders of the United States, while engaged in aviation or navigation, or while a student at any institution of learning. (b) A nonresident individual who is in Hawaii while on military duty, while engaged in aviation or navigation, or while attending school is not a Hawaii resident unless the individual establishes domicile in Hawaii. (c) Similarly, a Hawaii domiciliary resident who resides outside of Hawaii while on military duty, while engaged in aviation or navigation, or while attending school, remains a Hawaii domiciliary resident unless the individual establishes domicile in another state or a foreign country. (d) Spouses of nonresident service members, crew members, or students who come to Hawaii will remain nonresidents of Hawaii if their principal reason for moving to Hawaii was to accompany their spouse, and if it is their intention to leave Hawaii when their spouse is transferred, discharged, or graduates. HRS §235-1 HRS §235-1
Source: official text