Apportionment; sales factor; nontangible personalty.

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Income Tax Law
  5. Apportionment; sales factor; nontangible personalty.

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§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. [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.


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