HRS §235-22
Who must split income between Hawaii and other states
This section says that taxpayers with business income taxed both in Hawaii and elsewhere must divide that income according to the rules in this part. It does not apply to public utilities or to individuals earning money from purely personal services.
businesses
The statute, as written — Taxpayers affected
Any taxpayer having income from business activity which is taxable both within and without this State, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion the taxpayer's net income as provided in this part.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.