Haw. Code R. § 18-235-29-02 - Apportionment formula; denominator of zero
If the denominator of the property factor, payroll factor, or sales factor is zero, then the denominator of the fraction in section 235-29, HRS, shall be reduced by the number of factors with a zero denominator, and the numerator of that fraction shall not include any factor with a zero denominator.
Example: X is a company that provides data entry services to United States companies. X performs its services exclusively through employees of F, its foreign parent that does no business in the United States. X has no employees of its own. X's property factor is 5 percent, its sales factor is 17 percent, and its payroll factor has a zero denominator. X's apportionment percentage is 11 percent (5 percent plus 17 percent, divided by 2).
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.