§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]