Haw. Code R. § 18-235-29-01
Current through November, 2024
All business income of each trade or business of the taxpayer shall be apportioned to this State by use of the apportionment formula set forth in section 235-29, HRS. The elements of the apportionment formula are the property factor (see sections 18-235-30-01 to 18-235-32-01) , the payroll factor (see sections 18-235-33-01 to 18-235-34-01) and the sales factor (see sections 18-235-35-01 to 18-235-37-01) of the trade or business of the taxpayer.
Haw. Code R. § 18-235-29-01