Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES
Section 18-235-35-02 - Sales factor; denominator
Universal Citation: HI Admin Rules 18-235-35-02
Current through August, 2024
The denominator of the sales factor shall include the total gross receipts derived everywhere by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under section 18-235-38-03.
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