§235-36  Apportionment; sales factor;
tangible personalty.  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



(2)  The property is shipped from an office, store,
warehouse, factory, or other place of storage in this State and (A) the
purchaser is the United States government or (B) the taxpayer is not taxable in
the state of the purchaser. [L 1967, c 33, pt of §1; HRS §235-36]