Hawaii’s 2024 click-through nexus laws set a sales threshold of $12,000, eliminating the previous transaction count requirement. Businesses must collect GET if affiliates drive over $12,000 in annual sales. Advertising agreements must include tracking disclosures for referred sales, and the definition of affiliates now includes related entities with indirect ownership. Enhanced auditing and doubled penalties enforce compliance. This affects affiliate marketers by requiring meticulous record-keeping and adherence to new tracking and reporting standards, preventing tax evasion through affiliate referrals.