§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]
Hawaii Legal Code