Apportionment; sales factor; tangible personalty
HRS §235-36
in effect235-36. Apportionment; sales factor; tangible personalty
Sales of tangible personal property are in this State if:
(1) The property is delivered or shipped to a
purchaser, other than the United States government, within this State
regardless of the f.o.b. point or other conditions of the sale; or
(2) The property is shipped from an office, store,
warehouse, factory, or other place of storage in this State and the:
(A) Purchaser is the United States
government; or
(B) Taxpayer is not taxable in the state of
the purchaser.
[L 1967, c 33, pt of §1; HRS §235-36; am L 2017, c 12, §42]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0036.htmFetched: 11/10/2026