All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.
Haw. Rev. Stat. § 235-29
Apportionment of business income; percentage
L 1967, c 33, pt of §1; HRS §235-29
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.