HAR § 18-237-8.6-05 — Allocation of gross income from the rental, lease, or license of tangible and intangible personal property

(a) Except as provided in this section, gross income from the rental, lease, or license of tangible and intangible personal property shall be allocated to the taxation district where the property is used. Example 1: Taxpayer is engaged in the business of renting motor vehicles in each of the four taxation districts. Taxpayer rents a vehicle to a customer in the Maui district. Taxpayer shall allocate the gross income received from the rental to the Maui district, where the vehicle is used. HRS §237-8.6 HRS §237-8.6 HRS §237-8.6 HRS §237-8.6 HRS §237-8.6