§235-37  Apportionment; sales factor;nontangible personalty.  Sales, other than sales of tangible personalproperty, are in this State if:

(1)  The income-producing activity is performed inthis State; or

(2)  The income-producing activity is performed bothin and outside this State and a greater proportion of the income-producingactivity is performed in this State than in any other state, based on costs ofperformance. [L 1967, c 33, pt of §1; HRS §235-37]