(a) The gross income included in the measure of the tax, as defined in paragraphs (2) and (3) of the definition of “gross income” in § 239-2, shall be determined by an allocation and separate accounting so far as practicable.
Terms Used In Hawaii Revised Statutes 239-8
gross income: includes charges billed for mobile telecommunications services provided by a home service provider to a customer with a place of primary use in this State when the mobile telecommunications services originate and terminate within the same state; provided that all such charges for mobile telecommunications services that are billed by or for the home service provider are deemed to be provided by the home service provider at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through. See Hawaii Revised Statutes 239-2
(b) If under paragraph (2) of the definition of “gross income” in § 239-2, an apportionment of gross income is necessary, there shall be apportioned to the State and included in the measure of the tax that proportion of the total gross income, so requiring apportionment, that the direct cost of the transportation, conveyance, or transmission designated in paragraph (2) of the definition of “gross income” in § 239-2, bears to the total direct cost of the transportation, conveyance, or transmission the gross income from which requires apportionment. (c) If under paragraph (3) of the definition of “gross income” in § 239-2, an apportionment of gross income is necessary, there shall be apportioned to the State and included in the measure of the tax that proportion of the total gross income, so requiring apportionment, that the total direct cost of the transportation, conveyance, or transmission within the State bears to the total direct cost of the transportation, conveyance, or transmission the gross income from which requires apportionment.
