Haw. Rev. Stat. § 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.