HRS § 237-2.5 — Engaging in business in the State


HRS
[§237-2.5] Engaging in business in the
State. A person is engaging in business in the State, whether or not the
person has a physical presence in the State, if in the current or immediately
preceding calendar year:
(1) The person's gross income or gross proceeds from
the sale of tangible personal property delivered in the State, services used or
consumed in the State, or intangible property used in the State is $100,000 or
more; or
(2) The person sold tangible personal property
delivered in the State, services used or consumed in the State, or intangible
property used in the State in two hundred or more separate transactions.