HI SB2508

Adds a new section to Chapter 237, Hawaii Revised Statutes, establishing a nexus standard for taxing out-of-state businesses.

Presumes that out-of-state persons lacking physical presence in Hawaii are engaged in taxable business in the state if they engage in or solicit business transactions with persons within Hawaii during the current or preceding calendar year.

Requires the out-of-state person's gross income attributable to Hawaii sources to equal or exceed $100,000 during the current or preceding calendar year for the presumption to apply.

Takes effect on July 1, 2018.