Hawaii Revised Statutes

Haw. Rev. Stat. § 237-14 (2026)

Segregation of gross income, etc., on records and in returns

✓ current as of July 2026

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§237-14 Segregation of gross income, etc., on records and in returns. The imposition of taxes and the application of tax rates do not depend upon the business in which the taxpayer is primarily engaged. One business may be subject to two or more tax rates. If a business is within the purview of two or more of the paragraphs of section 237-13 or other provisions of this chapter all of them apply, each provision being applicable to the appropriate item of gross income, gross proceeds of sales, or value of products. However, any person engaging or continuing in a business having gross income, gross proceeds of sales, and value of products, or any of these as the case may be, taxable at different rates, shall be subject to taxation upon the aggregate amount of the gross income, gross proceeds of sales, and value of products of the business at the highest rate applicable to any part of the aggregate, unless the person shall segregate the parts taxable at different rates upon the person's records and in the person's returns, and shall sustain the burden of proving that the segregation was correctly made. [L 1957, c 34, §11(h); Supp, §117-14.1; HRS §237-14; gen ch 1985]

Case Notes

Taxpayer may be subject to both the service business and retailing classifications to extent each is applicable to particular items of gross income. 53 H. 450, 497 P.2d 37 (1972).

Notes of Decisions

Cited in 5 cases, 1972–2010 · leading case: Tax Appeal of Reel Hooker Sportfishing, Inc. v. State, Dep't of Taxation, 236 P.3d 1230 (Haw. App. 2010).

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Tax Appeal of Reel Hooker Sportfishing, Inc. v. State, Dep't of Taxation, 236 P.3d 1230 (Haw. App. 2010). · cites it 2× “6 As Taxpayers, in their role as Hawai'i businesses, and not their boating eustom-ers/passengers, are taxed pursuant to HRS § 237-14(6)(A), the Tennessee court’s rationale is inapplicable to this ease.”

In Re Tax Appeal of Fuji Photo Film Hawaii, Inc., 904 P.2d 517 (Haw. 1995). · cites it 2× “The decision maintains that under HRS § 237-14 (1968) the fundamental character of a taxpayer’s business does not necessarily determine tax classification; each activity must be examined.”

In re the Tax Appeal of Otis Elevator Co., 566 P.2d 1091 (Haw. 1977). · cites it 2× “This was recognized by the legislature which enacted in 1970, subsequent to the taxable years in question, an amendment to HRS § 237-4, which added a new subsection (7) defining sales at wholesale: (7) Sales of tangible personal property to a licensed person engaged in the…”

In re the Tax Appeal of Photo Mgmt., Inc., 633 P.2d 535 (Haw. 1981). · cites it 2× “Here, however, the fundamental character of PMI’s business is conclusively wholesaling. By Act 165, S.”

In re the Tax Appeal of Alexander & Baldwin, Inc., 497 P.2d 37 (Haw. 1972). · cites it 4× “HRS § 237-14 specifically provides that a given business may simultaneously be subsumed within the definition of more than one business classification, and that tax liability does not depend upon the primary or fundamental character of the business.”

— Haw. Rev. Stat. § 237-14(6)(A) — 1 case

Tax Appeal of Reel Hooker Sportfishing, Inc. v. State, Dep't of Taxation, 236 P.3d 1230 (Haw. App. 2010). “6 As Taxpayers, in their role as Hawai'i businesses, and not their boating eustom-ers/passengers, are taxed pursuant to HRS § 237-14(6)(A), the Tennessee court’s rationale is inapplicable to this ease.”

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