Hawaii Revised Statutes 235-37 – Apportionment; sales factor; nontangible personalty
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Sales, other than sales of tangible personal property, are in this State:
Terms Used In Hawaii Revised Statutes 235-37
- Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
- Personal property: All property that is not real property.
- Sales: means all gross receipts of the taxpayer not allocated under §§ 235-24 to 235-28. See Hawaii Revised Statutes 235-21
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Hawaii Revised Statutes 235-21