Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 235-35
Apportionment; sales factor
Official textcapitol.hawaii.gov
§235-35 Apportionment; sales factor.
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
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In this chapter (40 sections)
- 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- 235-17.5 · REPEALED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- 235-55.5 · REPEALED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- 235-55.8 · REPEALED
- 235-55.9 · REPEALED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
- 235-59 · Decedents