County Surcharge - Summary
Summary of Sourcing Rules: 0.5% County Surcharge
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. |