RELATING TO TAXATION.

Alters the definition of "business" or "engaging" in business under the general excise tax laws to exclude casual sales and businesses that have a worldwide web site as a third-party content provider on a computer physically located in the State but owned by a non-affiliated person; use non-affiliated third-party call centers that accept and process telephone or electronic orders of tangible personal property or licenses primarily from non-Hawaii buyers, which orders are forwarded to a location outside of Hawaii for filing, or to provide services primarily to non-Hawaii customers; and activities of a person without physical presence in the State if the person and the person's affiliates have less than $100,000 of gross receipts in the State based on receipts from the prior calendar year.