Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES
Section 18-235-29-01 - Apportionment formula
Universal Citation: HI Admin Rules 18-235-29-01
Current through August, 2024
All business income of each trade or business of the taxpayer shall be apportioned to this State by use of the apportionment formula set forth in section 235-29, HRS. The elements of the apportionment formula are the property factor (see sections 18-235-30-01 to 18-235-32-01) , the payroll factor (see sections 18-235-33-01 to 18-235-34-01) and the sales factor (see sections 18-235-35-01 to 18-235-37-01) of the trade or business of the taxpayer.
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