Hawaii Revised Statutes 383-5 – Service localized where

Service shall be deemed to be localized within a state, if:

(1) The service is performed entirely within the state; or

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Terms Used In Hawaii Revised Statutes 383-5

State: includes the states of the United States, the District of Columbia, Puerto Rico, and Virgin Islands. See Hawaii Revised Statutes 383-1

(2) The service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state, for example, is temporary or transitory in nature or consists of isolated transactions.

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Hawaii Revised Statutes 383-5 – Service localized where

Terms Used In Hawaii Revised Statutes 383-5

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