HAR § 18-235-4-03 — Nonresidents taxable on Hawaii income

(a) A nonresident, as defined in section 235-1, HRS, is taxable on Hawaii source income and is not taxable on out-of-state income. A nonresident is not allowed a credit for taxes paid to another state under section 235-55, HRS. (b) A nonresident shall determine Hawaii source income by allocation and apportionment under the Uniform Division of Income for Tax Purposes Act, sections 235-21 to 235-39, HRS, if: (1) The nonresident derives income from business activity both within and without the State, (2) The nonresident’s business activity is taxable in both this State and another jurisdiction, and (3) The income is not derived from the rendering of purely personal services. HRS §235-3 HRS §235-4 HRS §235-4 HRS §235-4