Department of Taxation
Notice of Adoption of Temporary Administrative Rules
Pursuant to Section 231-10.7, Hawaii Revised Statutes (HRS), the Director of Taxation of the State of Hawaii has adopted Temporary Rules Relating to Peer-to-Peer Car-Sharing Marketplaces which have been approved by the Governor and which have the same force and effect as any other administrative rule.
The temporary rules clarify that a peer-to-peer marketplace is a "lessor" for purposes of the Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax (RVST) under Chapter 251, HRS, and therefore owes RVST on its rentals to lessees. The temporary rules provide a definition for "peer-to-peer car-sharing marketplace," updated examples to explain how the law is applied, and minor technical amendments.
A copy of the temporary rules may be requested by phone at (808) 587-1530 or by email at firstname.lastname@example.org. Due to COVID-19, all Department of Taxation offices are closed to the public. However, if you wish to inspect or copy the temporary rules at one of the Department’s offices, please contact the Department at the phone or email address above to arrange an appointment to have a copy of the rules hand-delivered to you outside one of the Department of Taxation offices between the hours of 7:45 a.m. and 4:30 p.m., Monday through Friday, excluding State holidays.
DATED: Honolulu, Hawaii, January 29, 2021