Haw. Code R. § 18-235-1.07
Example 1: G, a civil engineer, is domiciled in New York where G owns a house in which G's familylives. G votes in New York, maintains a bank account there and returns to his home in New York whenever possible. G is employed by a company as supervising engineer of its projects. In 1995, the company enters into a contract for construction work in Hawaii which will require G to spend 18 months in Hawaii. G comes to Hawaii in 1995 and spends almost the entire year living in a rented apartment. G's spouse and family remain in New York except for a summer visit to Hawaii. Upon completion of the project, G will return to New York to await another assignment.
Conclusion: Since G has been in Hawaii more than 200 days of the taxable year in the aggregate, G is presumed to have been a resident of Hawaii from the time of G's arrival. G, however, rebuts the presumption under the above circumstances showing that G maintains a permanent place of abode outside Hawaii and is in Hawaii for a temporary or transitory purpose. Accordingly, G is deemed to be a nonresident of Hawaii.
Example 2: H, a civil engineer, is domiciled in California. H is employed by a company in California. In 1996, H was transferred to Hawaii with the same company. H did not request the transfer to Hawaii. The transfer was made for the convenience of H's employer and H was required to work indefinitely in Hawaii or lose H's position with the company. H's spouse and children accompanied H to Hawaii. H has always considered California to be H's permanent home and always intended to return to California. No affirmative steps were taken either to abandon the domicile in California or to establish a permanent domicile in Hawaii.
Conclusion: H is deemed to be a resident of Hawaii. Although H is domiciled in California, H is in Hawaii for other than a temporary or transitory purpose since H's employment in Hawaii is for an indefinite period.
Example 3: J, is an attorney employed by a New York law firm, and domiciled in the State of New York, where she owned and occupied an apartment. J, however, suffers from a respiratory disease and was advised by a physician that warm, humid air would be beneficial. As a result, J rented out her apartment and moved to Hawaii. J bought an apartment in Hawaii, opened and maintained a bank account, and joined a church in Hawaii. J, however, made it known to friends and family that she had not quit her job at the law firm and that she planned to return to New York to resume her practice when her health would permit. J otherwise made it known that she was in Hawaii for health purposes only.
Conclusion: J is deemed to be a nonresident of Hawaii. A change of residence for health reasons only will not result in a change of domicile unless it is accompanied by a definite intention to abandon the former domicile and acquire a new one. In this case, J made it clear that she was in Hawaii for health reasons only and intended to return to New York when her health would permit.
Haw. Code R. § 18-235-1.07