Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-37 — Apportionment; sales factor; nontangible personalty

§235-37 Apportionment; sales factor;
nontangible personalty. Sales, other than sales of tangible personal
property, are in this State:
(1) In the case of intangible property, to the extent
the intangible property is used in this State; or
(2) In the case of a service, to the extent the
service is used or consumed in this State.

Last amended: [L 1967, c 33, pt of §1; HRS §235-37; am L 2019, c 96, §2] Note The 2019 amendment applies to taxable years beginning after December 31, 2019. L 2019, c 96, §4. Previous Vol04_Ch0201-0257 Next

Source: official text