HRS §235-35
Sales factor apportionment
This section defines the sales factor used to divide a business's income for Hawaii taxes. It is a fraction: sales in Hawaii over total sales everywhere. It only sets this formula and nothing else.
businesses
The statute, as written — Apportionment; sales factor
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.