HRS §235-36
When sales of physical goods count as Hawaii sales
This section explains when a sale of physical goods is treated as a Hawaii sale for tax purposes. It counts if the goods are delivered or shipped to a buyer in Hawaii, or if shipped from a Hawaii location to the U.S. government or to a buyer in a state where the seller is not taxed.
businesses
The statute, as written — 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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.