HRS §235-33
Payroll factor calculation
This section explains how to figure the payroll factor for tax apportionment. It is a fraction: the amount paid to workers in Hawaii divided by the total amount paid to workers everywhere. No other rules are given here.
businesses
The statute, as written — Apportionment; payroll factor
The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.