HRS §235-36
When sales of physical goods count as Hawaii sales
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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.