*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
