{"data":{"id":"us-hi/haw.-rev.-stat.-235-29","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-29","heading":"Apportionment of business income; percentage.","body":"All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0029.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"3c66817294fed678b4d1a648e27b5bf5d04ac9da1e0559dec5cfb074eca07722","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-28","next":"us-hi/haw.-rev.-stat.-235-3"},"notice":"GroundRules: Original legal text. Not legal advice."}