HRS §235-37
When sales of intangible property or services count as Hawaii sales
This rule says that for tax purposes, sales of intangible property or services count as Hawaii sales only if the property or service is used in Hawaii. It does not set any deadlines or amounts.
businesses
The statute, as written — 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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.