HRS § 237-21 — Apportionment


§237-21 Apportionment. If any person,
other than persons liable to the tax on manufacturers as provided by section
237-13(1), is engaged in business both within and without the State or in
selling goods for delivery outside the State, and if under the Constitution or
laws of the United States or section 237-29.5 the entire gross income of such
person cannot be included in the measure of this tax, there shall be
apportioned to the State and included in the measure of the tax that portion of
the gross income which is derived from activities within the State, to the
extent that the apportionment is required by the Constitution or laws of the
United States or section 237-29.5. In the case of a tax upon the production of
property in the State the apportionment shall be determined as in the case of
the tax on manufacturers. In other cases, if and to the extent that the
apportionment cannot be accurately made by separate accounting methods, there
shall be apportioned to the State and included in the measure of this tax that
proportion of the total gross income, so requiring apportionment, which the
cost of doing business within the State, applicable to the gross income, bears
to the cost of doing business both within and without the State, applicable to
the gross income.