{"data":{"id":"us-hi/haw.-rev.-stat.-235-35","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-35","heading":"Apportionment; sales factor.","body":"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.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0035.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"197230496744552332ad5cacea17dcd36f29bf511e462a4a46eb25ac10701e0a","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-34","next":"us-hi/haw.-rev.-stat.-235-36"},"notice":"GroundRules: Original legal text. Not legal advice."}