Hawaii Revised Statutes 235-33 – Apportionment; payroll factor
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Hawaii Revised Statutes 235-33
- Compensation: means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. See Hawaii Revised Statutes 235-21
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Hawaii Revised Statutes 235-21
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.