Haw. Rev. Stat. § 235-37

Current through Chapter 253 of the 2024 Legislative Session

Section 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.

HRS § 235-37

Amended by L 2019, c 96,§ 2, eff. 6/7/2019 and applicable to taxable years beginning after 12/31/2018.

L 1967, c 33, pt of §1; HRS § 235-37