HRS § 235-36 — Apportionment; sales factor; tangible personalty


§235-36 Apportionment; sales factor;
tangible personalty. Sales of tangible personal property are in this State
if:
(1) The property is delivered or shipped to a
purchaser, other than the United States government, within this State
regardless of the f.o.b. point or other conditions of the sale; or
(2) The property is shipped from an office, store,
warehouse, factory, or other place of storage in this State and the:
(A) Purchaser is the United States
government; or
(B) Taxpayer is not taxable in the state of
the purchaser.