Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-38-06
Apportionment of income for special industries
Official textfiles.hawaii.gov
The director finds that neither the HRS §235-38 apportionment formula of section 235-29, HRS, nor the separate accounting method clearly or accurately reflects the correct taxable income in Hawaii of taxpayers doing business within and without Hawaii in the industries listed in the following table. Accordingly, income of these taxpayers shall be apportioned using the methods in the section listed opposite the name of the industry in the following table. Special industry Section Air carriers
Source: view the official PDF
In this chapter (40 sections)
- 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
- 18-235-52 · Tax in case of joint return of spouses or the return of a…
- 18-235-53 · Tax tables for individuals
- 18-235-54 · Exemptions
- 18-235-55 · (1) Taxes paid to a foreign jurisdiction qualify for Hawaii…
- 18-235-55.5 · Repealed
- 18-235-55.6 · (Reserved
- 18-235-55.7 · Income tax credit for low-income household renters
- 18-235-55.8 · Food/excise tax credit
- 18-235-61 · Amended and renumbered §18-235-61-01 to §18-235-61-14
- 18-235-61-01 · Deduction and withholding of income tax; in general
- 18-235-61-02 · Definitions
- 18-235-61-03 · (2) Additionally, the director finds withholding from…
- 18-235-61-04 · Services performed by employees within and without the…