§235-36  Apportionment; sales factor;tangible personalty.  Sales of tangible personal property are in this Stateif:

(1)  The property is delivered or shipped to apurchaser, other than the United States government, within this Stateregardless 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) thepurchaser is the United States government or (B) the taxpayer is not taxable inthe state of the purchaser. [L 1967, c 33, pt of §1; HRS §235-36]