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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-33-03

Payroll factor; numerator

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In this chapter (40 sections)
  1. 18-235-22-05 · Consistency and uniformity in reporting
  2. 18-235-23-01 · Taxable in another state; in general
  3. 18-235-23-02 · When a taxpayer is subject to a tax under section…
  4. 18-235-23-03 · When a state has jurisdiction to subject a taxpayer to a…
  5. 18-235-28 · (Reserved
  6. 18-235-29-01 · Apportionment formula
  7. 18-235-29-02 · Apportionment formula; denominator of zero
  8. 18-235-29-03 · Apportionment for installment sales
  9. 18-235-29-04 · Apportionment formula as applied to partnerships
  10. 18-235-30-01 · Example: Corporation A’s distributive share of income in…
  11. 18-235-30-02 · Property factor; property used for the production of…
  12. 18-235-30-03 · Property factor; consistency in reporting
  13. 18-235-30-04 · Property factor; numerator
  14. 18-235-30-05 · Special rules; property factor
  15. 18-235-31-01 · Property factor; valuation of owned property
  16. 18-235-31-02 · (b) Property in transit between locations of the…
  17. 18-235-31-03 · Property factor; special rules
  18. 18-235-32-01 · Example 1: A taxpayer, pursuant to the terms of a lease,…
  19. 18-235-33-01 · HRS §235-33 §18-235-33-01 Payroll factor; in general
  20. 18-235-33-02 · Payroll factor; denominator
  21. 18-235-33-03 · Payroll factor; numerator
  22. 18-235-34-01 · Payroll factor; compensation paid in this State
  23. 18-235-35-01 · HRS §235-33 §18-235-33-03 Payroll factor; numerator
  24. 18-235-35-02 · (6) If a taxpayer derives receipts from the sale of…
  25. 18-235-35-03 · Sales factor; numerator
  26. 18-235-35-04 · Sales factor; special rules
  27. 18-235-35-05 · Sales factor; no effect on warehousing exemption
  28. 18-235-36-01 · Sales factor; sales of tangible personal property in…
  29. 18-235-36-02 · Sales factor; sales of tangible personal property to…
  30. 18-235-37-01 · Sales factor; sales other than sales of tangible…
  31. 18-235-38-01 · Equitable adjustment of apportionment formula
  32. 18-235-38-02 · Special rules; property factor
  33. 18-235-38-03 · HRS §235-38 §18-235-38-03 Special rules; sales factor
  34. 18-235-38-04 · Allocation of income and deductions among taxpayers
  35. 18-235-38-05 · Apportionment method considered method of accounting
  36. 18-235-38.5-01 · Total value of property attributable to state:…
  37. 18-235-38.5-02 · Exclusion of income, property, payroll, and sales of…
  38. 18-235-38-06 · Apportionment of income for special industries
  39. 18-235-38-06.01 · Apportionment of income for ocean carriers
  40. 18-235-38-06.02 · Apportionment of income for air carriers
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