County Surcharge – Summary

Related information:

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, Services, Commissions
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, Tangible/Intangible property, Contracting
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, Interest on Deferred Payment, Theaters
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.

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