Hawaii · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Haw. Rev. Stat. § 235-35: Apportionment; sales factor.

Where this section sits in the code

HI Code
Division 1
Title 14
Chapter 235

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.

Collected 2026-09-14T18:32:11Z. Source file · JSON

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