§235-37 Apportionment; sales factor; nontangible personalty.
Sales, other than sales of tangible personal property, are in this State if:(1) The income-producing activity is performed in this State; or
(2) The income-producing activity is performed both in and outside this State and a greater proportion of the income-producing activity is performed in this State than in any other state, based on costs of performance. [L 1967, c 33, pt of §1; HRS §235-37]