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2019 Hawaii Revised Statutes
TITLE 14. TAXATION
235. Income Tax Law
235-37 Apportionment; sales factor; nontangible personalty.
Universal Citation: HI Rev Stat § 235-37 (2019)
§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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