§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.