HAR § 18-237-29.53-04 — Services related to real property

Services related to real property are used or consumed where the real property is located. Services related to real property include, but are not limited to, property management, real estate sales, real estate inspections, and real estate appraisals. Example 1: RPM Co., a Hawaii real property management company, is hired by RE Investor Inc., a Hawaii corporation, to manage a California property. All of the value or gross income that RPM Co. receives from HRS §237-29.53 HRS §237-29.53 HRS §237-29.53