Allocate gross income or gross proceeds by Taxation District and business activity.
HAR section 18-237-8.6 may be obtained by clicking on the following link: HAR 18-237.
|Sales of Tangible Personal Property - 18-237-8.6-02||Services - 18-237-8.6-03||Commissions - 18-237-8.6-04|
|Where the property is delivered.||1. Where the services are intended to be used or consumed; or||1. Where services are rendered except real estate services, where the real estate is located; or|
|Example of tangible personal property: Retail merchandise, machinery, vehicles, office equipment, etc.||2. Reasonable allocation method.||2. Reasonable allocation method.|
|Neighbor island business: Only pay if physical presence (nexus) established on Oahu.||Neighbor island business: Only pay if physical presence (nexus) established on Oahu.|
|Rental or Lease of Tangible and Intangible Personal Property - 18-237-8.6-05||Rental or Lease of Real Property - 18-237-8.6-06||Contracting - 18-237-8.6-07|
|1. Where the property is used; or||Where the property is located.||Where the job site is located.|
|2. Reasonable allocation method.|
|Investment Interest - 18-237-8.6-08(a)||Interest on Deferred Payment Sales - 18-237-8.6-08(b)||Theaters, Amusements - 18-237-8.6-09|
|1. Where the control of the investment is located unless the taxpayer can show that a different location should control; or||1. Where sale is sourced except real property, where the real property is located; or||1. Where the event takes place; or|
|2. Reasonable allocation method.||2. Reasonable allocation method.||2. Reasonable allocation method.|