Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Hawaii

*Instead of sales tax, Hawaii imposes on individuals and businesses a general excise tax (GET) on the gross receipts or gross income derived from their business activities in the state.

Physical Nexus in Hawaii

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Hawaii

A business is considered to have economic nexus in Hawaii if it made $100,000 or more in sales OR 200 transactions in the current or immediately preceding calendar year. Applies to taxable years beginning Jan 1, 2018.

What’s included?

  • Tangible and intangible personal property delivered into the state
  • Services delivered or consumed in the state
  • Exempt sales
  • Exempt services