HAR § 18-237-13-07 — Delta Hawaii Billed Income $ 2

5M Industry Apportionment Factor .575 Apportioned Hawaii Income $1.4375M Tax Rate 4% Tax Due $ 57,500 In this example, if Alpha, Beta, or Delta had failed to furnish the department with the data required to determine an industry apportionment factor, the ninety per cent requirement would not have been met, and long distance carriers would not be able to use an industry apportionment factor. Each long distance carrier would be required instead to use an apportionment factor calculated under subsection (d) to determine the portion of its Hawaii- billed income subject to the general excise tax. (5) Beginning on January 1, 1993, the industry apportionment factor shall be 0.4786. (g) Unfair competition; billing. (1) No long distance carrier shall advertise or hold out to the public in any manner, directly or indirectly, that the tax hereby imposed upon the long distance carrier is not considered as an element in the price to the purchaser. (2) A separately stated tax on any billing to a customer, number, or account reflecting the tax imposed on gross income under this paragraph shall be designated: “4.00% STATE TAX - HAWAII INCOME”.