Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 235-34 — Compensation; where paid
§235-34 Compensation; where paid.
Compensation is paid in this State if:
(1) The individual's service is performed entirely
within the State;
(2) The individual's 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; or
(3) Some of the service is performed in the State
and:
(A) The base of operations or, if there is no
base of operations, the place from which the service is directed or controlled
is in the State; or
(B) The base of operations or the place from
which the service is directed or controlled is not in any state in which some
part of the service is performed, but the individual's residence is in this
State.
Source: official text