HRS § 237-14 — Segregation of gross income, etc., on records and in returns


§237-14 Segregation of gross income, etc.,
on records and in returns. The imposition of taxes and the application of
tax rates do not depend upon the business in which the taxpayer is primarily
engaged. One business may be subject to two or more tax rates. If a business
is within the purview of two or more of the paragraphs of section 237-13 or
other provisions of this chapter all of them apply, each provision being
applicable to the appropriate item of gross income, gross proceeds of sales, or
value of products. However, any person engaging or continuing in a business having
gross income, gross proceeds of sales, and value of products, or any of these
as the case may be, taxable at different rates, shall be subject to taxation
upon the aggregate amount of the gross income, gross proceeds of sales, and
value of products of the business at the highest rate applicable to any part of
the aggregate, unless the person shall segregate the parts taxable at different
rates upon the person's records and in the person's returns, and shall sustain
the burden of proving that the segregation was correctly made.