[§235-4.2] Persons lacking physical presence in the State; nexus presumptions. A person that lacks physical presence in the State is presumed to be systematically and regularly engaging in business in the State and taxable under this chapter if, during the current or preceding calendar year:
Persons lacking physical presence in the State; nexus presumptions
HRS §235-4.2, under Chapter 235.
HRS §235-4.2