Hawaii § 235-37 - Apportionment; sales factor; nontangible personalty.
Full text of Hawaii Hawaii Revised Statutes § 235-37 — Apportionment; sales factor; nontangible personalty., with citation guidance and answers to common questions.
§ 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. Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 235-37
What does Hawaii Revised Statutes § 235-37 cover?
Section 235-37 ("Apportionment; sales factor; nontangible personalty.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 235-37?
A common citation format is "Hawaii Revised Statutes § 235-37" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 235-37 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.