{"data":{"id":"us-hi/haw.-rev.-stat.-383-5","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 383-5","heading":"Service localized where.","body":"Service shall be deemed to be localized within a state, if:\n\n(1) The service is performed entirely within the state; or\n\n(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.","path":["HI Code","Division 1","Title 21","Chapter 383"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0005.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"253f9f4bdce83f151b7cf9817e9362dc10de9d2232fe5db487bd2dd1cc04b71d","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-383-45","next":"us-hi/haw.-rev.-stat.-383-6"},"notice":"GroundRules: Original legal text. Not legal advice."}