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Economic nexus

Hawaii economic nexus threshold

Hawaii's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify
Sales threshold
$100,000
Transaction threshold
200 transactions
Logic
sales or transactions
Measured over
current or immediately preceding calendar year
Effective
July 2018

Source: Hawaii Department of Taxation (DOTAX)

Nexus & savings calculator

Estimate whether you still have nexus in Hawaii — and what canceling could save.

$
$
  • Physical presence
  • Sales over $100,000
  • Over 200 transactions
Still has nexus

You likely still have nexus in Hawaii because of more than 200 transactions — Hawaii still counts transactions. Keep filing here for now.

Trailing nexus: Hawaii applies trailing nexus — expect to keep filing for roughly 12 months after your nexus ends. Confirm the exact window before canceling.

Filing cost here today

$600/ yr

Read the Hawaii guide →

Estimate only — general education, not tax advice. Confirm with Hawaii's tax authority before you register or deregister.

What is economic nexus in Hawaii?

Economic nexus means you can owe sales tax in Hawaii based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Hawaii's threshold took effect July 2018.

Today the threshold is $100,000 in sales or 200 transactions, measured over current or immediately preceding calendar year.

The transaction-count history

Hawaii still counts transactions: crossing 200 transactions creates nexus even on modest revenue.

If your only nexus reason is the transaction count, watch it closely — a low-revenue, high-order business can cross it.

What counts toward the threshold

Gross income or gross proceeds from sales of tangible personal property, services, or intangible property delivered or used in Hawaii — including marketplace-facilitated sales; exempt and wholesale sales are included

Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward your Hawaii threshold even when the marketplace remits the tax.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Hawaii's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Hawaii Economic nexus FAQ

What is the economic nexus threshold in Hawaii?
$100,000 in sales or 200 transactions, measured over current or immediately preceding calendar year, in effect since July 2018.
Did Hawaii remove the 200-transaction rule?
Hawaii still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
Do marketplace sales count toward economic nexus in Hawaii?
Yes, they count toward the threshold even though the marketplace collects the tax.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Hawaii sales tax

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Other states

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.