Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-29-01
Apportionment formula
Official textfiles.hawaii.gov
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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In this chapter (40 sections)
- 18-235-17-14 · Verification review of motion picture, digital media,…
- 18-235-17-15 · Hawaii promotion; shared-card, end-title screen credit
- 18-235-17-16 · Evidence of reasonable efforts to hire local talent and…
- 18-235-17-17 · Evidence of financial or in-kind contributions to…
- 18-235-17-18 · Production company personnel and contractors; required…
- 18-235-17-19 · Access to production company set and locations; required…
- 18-235-20.5-01 · Fees for issuing comfort letters, certificates under…
- 18-235-21-01 · (Reserved
- 18-235-21-02 · Two or more businesses of a single taxpayer
- 18-235-21-03 · Example 5: The taxpayer operates a multistate chain of…
- 18-235-21-04 · Proration of deductions
- 18-235-22-01 · Definitions
- 18-235-22-02 · Apportionment
- 18-235-22-03 · Combined reporting method; combined return
- 18-235-22-04 · Allocation
- 18-235-22-05 · Consistency and uniformity in reporting
- 18-235-23-01 · Taxable in another state; in general
- 18-235-23-02 · When a taxpayer is subject to a tax under section…
- 18-235-23-03 · When a state has jurisdiction to subject a taxpayer to a…
- 18-235-28 · (Reserved
- 18-235-29-01 · Apportionment formula
- 18-235-29-02 · Apportionment formula; denominator of zero
- 18-235-29-03 · Apportionment for installment sales
- 18-235-29-04 · Apportionment formula as applied to partnerships
- 18-235-30-01 · Example: Corporation A’s distributive share of income in…
- 18-235-30-02 · Property factor; property used for the production of…
- 18-235-30-03 · Property factor; consistency in reporting
- 18-235-30-04 · Property factor; numerator
- 18-235-30-05 · Special rules; property factor
- 18-235-31-01 · Property factor; valuation of owned property
- 18-235-31-02 · (b) Property in transit between locations of the…
- 18-235-31-03 · Property factor; special rules
- 18-235-32-01 · Example 1: A taxpayer, pursuant to the terms of a lease,…
- 18-235-33-01 · HRS §235-33 §18-235-33-01 Payroll factor; in general
- 18-235-33-02 · Payroll factor; denominator
- 18-235-33-03 · Payroll factor; numerator
- 18-235-34-01 · Payroll factor; compensation paid in this State
- 18-235-35-01 · HRS §235-33 §18-235-33-03 Payroll factor; numerator
- 18-235-35-02 · (6) If a taxpayer derives receipts from the sale of…
- 18-235-35-03 · Sales factor; numerator