{"data":{"id":"us-hi/haw.-rev.-stat.-235-37","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-37","heading":"Apportionment; sales factor; nontangible personalty.","body":"Sales, other than sales of tangible personal property, are in this State:\n\n(1) In the case of intangible property, to the extent the intangible property is used in this State; or\n\n(2) In the case of a service, to the extent the service is used or consumed in this State.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0037.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"36c2d359e0bac099de42d576e47c860a1a4d18213adcb2a68c51a8e2a149597b","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-36","next":"us-hi/haw.-rev.-stat.-235-38"},"notice":"GroundRules: Original legal text. Not legal advice."}