§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.
Structure Hawaii Revised Statutes
235-2, 235-2.1, and 235-2.2 REPEALED.
235-2.3 Conformance to the federal Internal Revenue Code; general application.
235-2.35 Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.
235-2.4 Operation of certain Internal Revenue Code provisions; sections 63 to 530.
235-2.45 Operation of certain Internal Revenue Code provisions; sections 641 to 7518.
235-3 Legislative intent, how Internal Revenue Code shall apply, in general.
235-4 Income taxes by the State; residents, nonresidents, corporations, estates, and trusts.
235-4.2 Persons lacking physical presence in the State; nexus presumptions.
235-4.5 Taxation of trusts, beneficiaries; credit.
235-5 Allocation of income of persons not taxable upon entire income.
235-5.5 Individual housing accounts.
235-6 Foreign manufacturing corporation; warehousing of products.
235-7 Other provisions as to gross income, adjusted gross income, and taxable income.
235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded from gross income.
235-7.5 Certain unearned income of minor children taxed as if parent's income.
235-9.5 Stock options from qualified high technology businesses excluded from taxation.
235-12.5 Renewable energy technologies; income tax credit.
235-13 Sales of residential land to lessees; involuntary conversion.
235-15 Tax credits to promote the purchase of child passenger restraint systems.
235-17 Motion picture, digital media, and film production income tax credit.
235-18 Deposit beverage container deposit exemption.
235-19 Exceptional trees; tax deduction.
235-20 Comfort letters; authority to assess fees; established.
235-20.5 Tax administration special fund; established.
235-23 Taxable in another state.
235-24 Specified nonbusiness income.
235-26 Allocation of capital gains and losses.
235-27 Allocation of interest and dividends.
235-28 Allocation of patent and copyright royalties.
235-29 Apportionment of business income; percentage.
235-30 Apportionment; property factor.
235-31 Apportionment; property factor; owned and used property.
235-32 Apportionment; property factor; average value.
235-33 Apportionment; payroll factor.
235-34 Compensation; where paid.
235-35 Apportionment; sales factor.
235-36 Apportionment; sales factor; tangible personalty.
235-37 Apportionment; sales factor; nontangible personalty.
235-38 Equitable adjustment of formula.
235-51 Tax imposed on individuals; rates.
235-52 Tax in case of joint return or return of surviving spouse.
235-53 Tax tables for individuals.
235-55 Tax credits for resident taxpayers.
235-55.6 Expenses for household and dependent care services necessary for gainful employment.
235-55.7 Income tax credit for low-income household renters.
235-55.75 Earned income tax credit.
235-55.85 Refundable food/excise tax credit.
235-56, 235-56.5, and 235-57 REPEALED.
235-58, 235-58.1, and 235-58.2 REPEALED.
235-61 Withholding of tax on wages.
235-62 Return and payment of withheld taxes.
235-63 Statements to employees
235-64 Taxes withheld by employer held in trust; employer's liability.
235-64.2 Withholdings by partnerships, estates, and trusts.
235-66 Further withholdings at source; crediting of withheld taxes.
235-67 Indemnity of withholder.
235-68 Withholding of tax on the disposition of real property by nonresident persons.
235-69 Voluntary deduction and withholding of state income tax from unemployment compensation.
235-71 Tax on corporations; rates; credit of shareholder of regulated investment company.
235-71.5 Alternative tax for corporations.
235-72 Corporations carrying on business in partnership.
235-91.5 Income tax credits; ordering of credit claims.
235-92 Returns, who shall make.
235-93.4 Effect of civil union.
235-94 Returns by agent, guardian, etc.; liability of fiduciaries.
235-96 Returns by persons making payments.
235-96.5 Returns relating to unemployment.
235-97 Estimates; tax payments; returns.
235-98 Returns; form, verification and authentication, time of filing.
235-99 Returns; place for filing.
235-100 Persons in military service.
235-100.5 Abatement of income taxes of members of armed forces on death.
235-101 Federal returns and assessments, when copies are required.
235-102 Records and special returns.
235-102.5 Income check-off authorized.
235-105 Failure to keep records, render returns, or make reports by responsible persons.
235-107 Procedure upon failure to file return.
235-108 Audit of return; procedure; additional taxes.
235-109 Jeopardy assessments, security for payment, etc.
235-110.2 Credit for school repair and maintenance.
235-110.25 Healthcare preceptor tax credit.
235-110.4 and 235-110.45 REPEALED.
235-110.51 Technology infrastructure renovation tax credit.
235-110.6 Fuel tax credit for commercial fishers.
235-110.65 Ship repair industry tax credit.
235-110.7 Capital goods excise tax credit.
235-110.8 Low-income housing tax credit.
235-110.9 High technology business investment tax credit.
235-110.91 Tax credit for research activities.
235-110.93 Important agricultural land qualified agricultural cost tax credit.
235-110.97 Historic preservation income tax credit.
235-112 Time for assessment of deficiency attributable to gain upon conversion.
235-113 Time for assessment of deficiency attributable to gain upon sale of a residence.
235-115 Assessments, etc., prima facie proof.
235-116 Disclosure of returns unlawful; penalty.
235-117 Reciprocal supplying of tax information.
235-118 Rules and regulations.
235-119 Taxes, state realizations.
235-121 Title; definitions; federal conformity; construction.
235-122 Taxation of an S corporation and its shareholders.
235-123 Modification and characterization of income.
235-124 Basis and adjustments.
235-125 Carryforwards and carrybacks; loss limitation.
235-128 Returns; shareholder agreements; mandatory payments.