HRS §235-29
How to divide business income for Hawaii taxes
This section explains how to split your business income for Hawaii taxes. You multiply your total business income by a fraction made of three factors: property, payroll, and sales. Add those three factors, then divide by three.
businesses
The statute, as written — Apportionment of business income; percentage
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.
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