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Marginalia
Code · Hawaii · Chapter 235

§235-36 Apportionment; sales factor; tangible personalty.

102 words·~1 min read·/hi/chapter-235/235-36

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§235-36 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]
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