HI SB2514

Amends Chapter 237, Hawaii Revised Statutes to define when a person is "engaging in business in the State" for general excise tax purposes, regardless of physical presence in the State

Establishes that a person engages in business in Hawaii if they have $100,000 or more in gross income from sales of tangible personal property delivered in-state, services used in-state, or intangible property used in-state during the current or immediately preceding calendar year

Alternatively establishes that a person engages in business in Hawaii if they complete 200 or more separate transactions involving tangible personal property delivered in-state, services used in-state, or intangible property used in-state during the current or immediately preceding calendar year

Effective July 1, 2018, and applies to taxable years beginning after December 31, 2017