Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-35-03
Sales factor; numerator
Official textfiles.hawaii.gov
The numerator of the sales factor shall include gross receipts attributable to this State and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charge, carrying charges, or time-price differential charges incidental to those gross receipts shall be included regardless of (1) the place where the accounting records are maintained or (2) the location of the contract or other evidence of indebtedness.
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In this chapter (40 sections)
- 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
- 18-235-35-04 · Sales factor; special rules
- 18-235-35-05 · Sales factor; no effect on warehousing exemption
- 18-235-36-01 · Sales factor; sales of tangible personal property in…
- 18-235-36-02 · Sales factor; sales of tangible personal property to…
- 18-235-37-01 · Sales factor; sales other than sales of tangible…
- 18-235-38-01 · Equitable adjustment of apportionment formula
- 18-235-38-02 · Special rules; property factor
- 18-235-38-03 · HRS §235-38 §18-235-38-03 Special rules; sales factor
- 18-235-38-04 · Allocation of income and deductions among taxpayers
- 18-235-38-05 · Apportionment method considered method of accounting
- 18-235-38.5-01 · Total value of property attributable to state:…
- 18-235-38.5-02 · Exclusion of income, property, payroll, and sales of…
- 18-235-38-06 · Apportionment of income for special industries
- 18-235-38-06.01 · Apportionment of income for ocean carriers
- 18-235-38-06.02 · Apportionment of income for air carriers
- 18-235-38-06.03 · Construction contractors
- 18-235-38-06.04 · Less: Total expenditures to date 300,000…
- 18-235-38-06.05 · (i) All real and tangible personal property owned or…
- 18-235-51 · (Reserved