Hawaii Department of Taxation rules that in-state affiliate's activities create nexus for out-of-state internet seller

July 2012

Overview

Hawaii Department of Taxation rules that in-state affiliate's activities create nexus for out-of-state internet seller

An in-state affiliate's activities created nexus in Hawaii for an out-of-state Internet retailer for Gross Excise Tax purposes. [Hawaii Department of Taxation, Letter Ruling 2012-10 (7/10/12)]

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