Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-35-04 — Sales factor; special rules

For special rules concerning application of the sales factor, see section 18-235-38-03.

Last amended: [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-35 to 235-38)