Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 1 - DEFINITIONS; ADMINISTRATION
Section 18-237-8.6-03 - Allocation of gross income from contracting and services
Universal Citation: HI Admin Rules 18-237-8.6-03
Current through August, 2024
(a) Gross income from contracting or services performed by a taxpayer engaged in a service business shall be allocated to the taxation district where the services are used or consumed, as provided in sections 18-237-2953-03 to 18-237-2953-13.
(b) If services are used or consumed in more than one taxation district, gross income shall be allocated using any reasonable method; provided that the method is consistently used by the taxpayer and supported by verifiable data that reasonably quantifies the proportionate benefit received by each taxation district.
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