Apportionment; sales factor; nontangible personalty
L 1967, c 33, pt of §1; HRS §235-37; am L 2019, c 96, §2
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.
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.