Haw. Rev. Stat. § 235-36: 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.