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HI Hawaii nexus threshold


Hawaii nexus threshold: $100,000 in sales or 200 transactions

Included transactions:

  • Gross income or gross proceeds of tangible personal property delivered in the state
  • Intangible property delivered in the state
  • Services delivered or consumed in the state
  • Exempt sales
  • Exempt services

Excluded transactions:

  • None

Effective date:

July 1, 2018

Evaluation period:

Current or previous calendar year. Applies to taxable years beginning on January 1, 2018.