§235-35 Apportionment; sales factor.
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/hi/chapter-235/235-35A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§235-35 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. [L 1967, c 33, pt of §1; HRS §235-35]