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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-37

Apportionment; sales factor; nontangible personalty

Official textcapitol.hawaii.gov


§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

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In this chapter (40 sections)
  1. 235-18 · Deposit beverage container deposit exemption
  2. 235-19 · Exceptional trees; tax deduction
  3. 235-20 · Comfort letters; authority to assess fees; established
  4. 235-20.5 · Tax administration special fund; established
  5. 235-21 · Definitions
  6. 235-22 · Taxpayers affected
  7. 235-23 · Taxable in another state
  8. 235-24 · Specified nonbusiness income
  9. 235-25 · Rents; royalties
  10. 235-26 · Allocation of capital gains and losses
  11. 235-27 · Allocation of interest and dividends
  12. 235-28 · Allocation of patent and copyright royalties
  13. 235-29 · Apportionment of business income; percentage
  14. 235-30 · Apportionment; property factor
  15. 235-31 · Apportionment; property factor; owned and used property
  16. 235-32 · Apportionment; property factor; average value
  17. 235-33 · Apportionment; payroll factor
  18. 235-34 · Compensation; where paid
  19. 235-35 · Apportionment; sales factor
  20. 235-36 · Apportionment; sales factor; tangible personalty
  21. 235-37 · Apportionment; sales factor; nontangible personalty
  22. 235-38 · Equitable adjustment of formula
  23. 235-38.5 · Application
  24. 235-39 · Citation of part
  25. 235-51 · Tax imposed on individuals; rates
  26. 235-51.5 · Pass-through entity taxation election
  27. 235-52 · Tax in case of joint return or return of surviving spouse
  28. 235-53 · Tax tables for individuals
  29. 235-54 · Exemptions
  30. 235-55 · Tax credits for resident taxpayers
  31. 235-55.5 · REPEALED
  32. 235-55.6 · Expenses for household and dependent care services necessary…
  33. 235-55.7 · Income tax credit for low-income household renters
  34. 235-55.8 · REPEALED
  35. 235-55.9 · REPEALED
  36. 235-56 · 235-56
  37. 235-58 · 235-58
  38. 235-59 · Decedents
  39. 235-60 · REPEALED
  40. 235-61 · Withholding of tax on wages
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