Sales of tangible personal property are in this State if:

(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
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Terms Used In Hawaii Revised Statutes 235-36

  • Personal property: All property that is not real property.
  • 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
(2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this State and the:

(A) Purchaser is the United States government; or
(B) Taxpayer is not taxable in the state of the purchaser.
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