HRS § 235-4.2 — Persons lacking physical presence in the State; nexus presumptions


HRS
[§235-4.2] Persons lacking physical
presence in the State; nexus presumptions. 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.