Sales, other than sales of tangible personal property, are in this State:
(1) In the case of intangible property, to the extent the intangible property is used in this State; or(2) In the case of a service, to the extent the service is used or consumed in this State.
HRS § 235-37
Amended by L 2019, c 96,§ 2, eff. 6/7/2019 and applicable to taxable years beginning after 12/31/2018.L 1967, c 33, pt of §1; HRS § 235-37