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.
Haw. Rev. Stat. § 235-33
Apportionment; payroll factor
L 1967, c 33, pt of §1; HRS §235-33
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.