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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-36

Apportionment; sales factor; tangible personalty

Official textcapitol.hawaii.gov


§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.

Last amended: [L 1967, c 33, pt of §1; HRS §235-36; am L 2017, c 12, §42] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-17.5 · REPEALED
  2. 235-18 · Deposit beverage container deposit exemption
  3. 235-19 · Exceptional trees; tax deduction
  4. 235-20 · Comfort letters; authority to assess fees; established
  5. 235-20.5 · Tax administration special fund; established
  6. 235-21 · Definitions
  7. 235-22 · Taxpayers affected
  8. 235-23 · Taxable in another state
  9. 235-24 · Specified nonbusiness income
  10. 235-25 · Rents; royalties
  11. 235-26 · Allocation of capital gains and losses
  12. 235-27 · Allocation of interest and dividends
  13. 235-28 · Allocation of patent and copyright royalties
  14. 235-29 · Apportionment of business income; percentage
  15. 235-30 · Apportionment; property factor
  16. 235-31 · Apportionment; property factor; owned and used property
  17. 235-32 · Apportionment; property factor; average value
  18. 235-33 · Apportionment; payroll factor
  19. 235-34 · Compensation; where paid
  20. 235-35 · Apportionment; sales factor
  21. 235-36 · Apportionment; sales factor; tangible personalty
  22. 235-37 · Apportionment; sales factor; nontangible personalty
  23. 235-38 · Equitable adjustment of formula
  24. 235-38.5 · Application
  25. 235-39 · Citation of part
  26. 235-51 · Tax imposed on individuals; rates
  27. 235-51.5 · Pass-through entity taxation election
  28. 235-52 · Tax in case of joint return or return of surviving spouse
  29. 235-53 · Tax tables for individuals
  30. 235-54 · Exemptions
  31. 235-55 · Tax credits for resident taxpayers
  32. 235-55.5 · REPEALED
  33. 235-55.6 · Expenses for household and dependent care services necessary…
  34. 235-55.7 · Income tax credit for low-income household renters
  35. 235-55.8 · REPEALED
  36. 235-55.9 · REPEALED
  37. 235-56 · 235-56
  38. 235-58 · 235-58
  39. 235-59 · Decedents
  40. 235-60 · REPEALED
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