§235-37

Apportionment; sales factor; nontangible personalty

Fraud & financial crimes · Chapter 235 — Income Tax Law · Part II. Uniform Division of Income for Tax

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]

[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.