Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
Section 18-237D-15-01 - Application of tax
Current through February, 2024
(a) Presumption if the accommodations let less than one hundred-eighty days. If the accommodations are let for a period of less than one-hundred-eighty consecutive days, it shall be presumed that the accommodations are transient accommodations.
(b) No presumption if transient accommodation let for one hundred-eighty days or more. If transient accommodations are let for a period of one hundred-eighty days or more, there is no presumption regarding whether the accommodations furnished are transient accommodations.
Example. Ms. Smith rents a condominium apartment on a month-to-month basis from Mr. Jones while Ms. Smith's home is being constructed. Although Ms. Smith has executed a 280-day construction contract with a building contractor, Ms. Smith requests a month-to-month occupancy in case the new home is not completed on schedule. Since the apartment is to be occupied in excess of the presumption period of 180 calendar days, there is no presumption regarding whether Ms. Smith's occupancy is a transient accommodation. Because Ms. Smith intends to make the accommodations a permanent place of domicile for the duration of the construction period, the department could find that Mr. Jones is not subject to the transient accommodations tax.
