Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
Section 18-237D-1-06 - "Transient", defined
Current through August, 2024
(a) A "transient" is any person who stays for only a short and temporary period, such as a person who comes and goes with only a brief stop. A transient includes both residents and nonresidents.
(b) Individuals on a month-to-month lease excluded. A transient does not include an individual renting a room, suite, or the like, on a month-to-month lease, if the individual:
This provision applies even if the individual terminates a long term rental agreement before the one hundred-eighty days expire.
Example 1. G permanently resides in an apartment. A hurricane damaged G's apartment to such an extent that G could not live there. G rents another apartment on a month-to-month basis until G's apartment is repaired and G can move back in 4 months. The rent paid by G is subject to the transient accommodations tax because the apartment is G's temporary home for that period.
Example 2. A family's home is made unlivable because of a natural disaster. The house lost its roof and the outer wall along one side. The family finds a condominium in a resort area that is available for rent until their home is repaired. The condominium is usually rented to visitors and is a transient accommodation. The rents received are subject to the transient accommodations tax because the condominium is being used by the family temporarily until they can return to their permanent home.
(c) "Domicile", defined. For the purposes of this chapter, domicile means the same as residence.
(d) "Resident", defined. Resident shall be as defined in section 235-1, HRS.
(e) Resident status, determined. Resident status shall be as determined under section 235-1, HRS, and the relevant administrative rules. See also section 18-235-1.
