HI SB2890

Adds definition of "marketplace provider" as any person who sells or assists in selling tangible personal property on behalf of another seller while providing customer service, processing payments, and controlling fulfillment.

Expands definition of "person" to include marketplace providers as sellers for tax purposes, and deems the original seller as having made a wholesale sale under section 237-4.

Establishes that persons with no physical presence in Hawaii are engaged in business if they have gross receipts of $100,000 or more from Hawaii transactions in the current or immediately preceding calendar year.

Clarifies that gross receipts facilitated by a marketplace provider engaged in business in Hawaii are included when determining if an out-of-state seller meets the $100,000 threshold.

Amends use tax definition of "import" to include sales of tangible personal property by or assisted by a licensed seller acting on behalf of an unlicensed seller for delivery to in-state purchasers.

Takes effect July 1, 2030.