{"data":{"id":"us-hi/haw.-rev.-stat.-235-36","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-36","heading":"Apportionment; sales factor; tangible personalty.","body":"Sales of tangible personal property are in this State if:\n\n(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\n\n(2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this State and the:\n\n(A) Purchaser is the United States government; or\n\n(B) Taxpayer is not taxable in the state of the purchaser.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0036.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"ad31a77400156326168fc19bf8d98e7c1a9eaf8b639b882a97550c8b6902c61a","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-35","next":"us-hi/haw.-rev.-stat.-235-37"},"notice":"GroundRules: Original legal text. Not legal advice."}