HI SB948

Expands the definition of "representative" under general excise tax law to include any person conducting activities significantly associated with establishing or maintaining a seller's market in Hawaii, removing previous exemptions for purely promotional activities.

Creates a presumption that sellers are "engaging in business" in Hawaii if an affiliated person or unrelated person with substantial state nexus sells similar products under the same business name, maintains distribution facilities, uses similar trademarks, or conducts other market-establishing activities.

Establishes a presumption that sellers with affiliate referral agreements generating over $10,000 in cumulative sales annually through Hawaii residents are engaged in business in the state, with a 90-day delay before implementation.

Requires sellers making sales or leases to the State, state departments, agencies, or their agents to register with the Department of Taxation and comply with all tax collection requirements.

Applies the same nexus presumptions to use tax law under Section 238-6, covering sellers of tangible personal property and services, with an effective date of July 1, 2030.