Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 235-34
Compensation; where paid
§235-34 Compensation; where paid.
Compensation is paid in this State if:
# (1)
The individual's service is performed entirely within the State;
# (2)
The individual's service is performed both within and without the State, but the service performed without the State is incidental to the individual's service within the State; or
# (3)
Some of the service is performed in the State and:
# (A)
The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the State; or
# (B)
The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this State.
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In this chapter (40 sections)
- 235-16.5 · REPEALED
- 235-17 · Motion picture, digital media, and film production income tax…
- 235-17.5 · REPEALED
- 235-18 · Deposit beverage container deposit exemption
- 235-19 · Exceptional trees; tax deduction
- 235-20 · Comfort letters; authority to assess fees; established
- 235-20.5 · Tax administration special fund; established
- 235-21 · Definitions
- 235-22 · Taxpayers affected
- 235-23 · Taxable in another state
- 235-24 · Specified nonbusiness income
- 235-25 · Rents; royalties
- 235-26 · Allocation of capital gains and losses
- 235-27 · Allocation of interest and dividends
- 235-28 · Allocation of patent and copyright royalties
- 235-29 · Apportionment of business income; percentage
- 235-30 · Apportionment; property factor
- 235-31 · Apportionment; property factor; owned and used property
- 235-32 · Apportionment; property factor; average value
- 235-33 · Apportionment; payroll factor
- 235-34 · Compensation; where paid
- 235-35 · Apportionment; sales factor
- 235-36 · Apportionment; sales factor; tangible personalty
- 235-37 · Apportionment; sales factor; nontangible personalty
- 235-38 · Equitable adjustment of formula
- 235-38.5 · Application
- 235-39 · Citation of part
- 235-51 · Tax imposed on individuals; rates
- 235-51.5 · Pass-through entity taxation election
- 235-52 · Tax in case of joint return or return of surviving spouse
- 235-53 · Tax tables for individuals
- 235-54 · Exemptions
- 235-55 · Tax credits for resident taxpayers
- 235-55.5 · REPEALED
- 235-55.6 · Expenses for household and dependent care services necessary…
- 235-55.7 · Income tax credit for low-income household renters
- 235-55.8 · REPEALED
- 235-55.9 · REPEALED
- 235-56 · 235-56
- 235-58 · 235-58