§235-37 - Apportionment; sales factor; nontangible personalty. - Hawaii Statutes

     §235-37  Apportionment; sales factor; nontangible personalty.  Sales, other than sales of tangible personal property, are in this State if:

     (1)  The income-producing activity is performed in this State; or

     (2)  The income-producing activity is performed both in and outside this State and a greater proportion of the income-producing activity is performed in this State than in any other state, based on costs of performance. [L 1967, c 33, pt of §1; HRS §235-37]