Form N-30 - Schedule P - Apportionment Formulahawaii Form N-30

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SCHEDULE P

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM N-30

APPORTIONMENT FORMULA

(REV. 2008)

See separate instructions before completing this Schedule P.

ATTACHMENT TO FORM N-30

This schedule must be completed and filed with Hawaii Corporation Income Tax Return (Form N-30), by

every corporation engaged in a business within and without Hawaii. Attach a worksheet showing the

CFF081

requested information for each member of a combined unitary group.

Exact corporate title

Income year ended

TOTAL WITHIN

PERCENT

AND WITHOUT

HAWAII

WITHIN HAWAII*

HAWAII

(b) ÷ (a)

(a)

(b)

(Omit cents)

1. PROPERTY FACTOR:

Inventory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Machinery and equipment . . . . . . . . . . . . . . . . . . . . .

Furniture and equipment . . . . . . . . . . . . . . . . . . . . . .

Delivery equipment. . . . . . . . . . . . . . . . . . . . . . . . . . .

Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Leasehold interests (Net Annual Rent x 8). . . . . . . . .

Rented properties (Net Annual Rent x 8) . . . . . . . . . .

Leasehold improvements . . . . . . . . . . . . . . . . . . . . . .

Other tangible assets (Attach schedule). . . . . . . . . . .

TOTAL PROPERTY VALUES . . . . . . . . . . . . . . . . . .

1(a)!

1(b)!

2. PAYROLL FACTOR:

Wages, salaries, commissions and other

compensation of employees included in:

Cost of goods sold (Compensation only) . . . . . . . . . .

Cost of operations (Compensation only) . . . . . . . . . .

Compensations of officers . . . . . . . . . . . . . . . . . . . . .

Salesmen’s salaries . . . . . . . . . . . . . . . . . . . . . . . . . .

Salesmen’s commissions . . . . . . . . . . . . . . . . . . . . . .

Other salaries and wages. . . . . . . . . . . . . . . . . . . . . .

Repairs (Compensation only) . . . . . . . . . . . . . . . . . . .

Other deductions (Compensation only) . . . . . . . . . . .

TOTAL PAYROLL VALUES . . . . . . . . . . . . . . . . . . .

2(a)!

2(b)!

3. SALES FACTOR:

Sales delivered or shipped to purchasers in Hawaii

a. From outside Hawaii. . . . . . . . . . . . . . . . . . . . . . . .

b. From within Hawaii . . . . . . . . . . . . . . . . . . . . . . . . .

Sales shipped from Hawaii to the U.S. Gov’t . . . . . . .

Sales delivered or shipped to purchasers outside Hawaii . . . . .

GROSS SALES, LESS RETURNS AND ALLOWANCES . . . .

3(a)!

3(b)!

4. Total percent (sum of the percentages above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Average percent (

of line 4). Enter here and on Schedule O, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

*Compute all percentages to 5 decimal places (.00000%)

SCHEDULE P