Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX
Subchapter 1 - DEFINITIONS; GENERALLY
Section 18-251-1-01 - Definitions generally

As used in this chapter, unless the context otherwise requires:

"Department" means the department of taxation. "Director" means the director of taxation.

"Peer-to-peer car-sharing marketplace" means any person who assists in the business of providing rental motor vehicles or vehicles to the public by:

(1) Providing a forum, whether physical or electronic, in which vehicle owners or authorized possessors list or advertise vehicles for rent; and

(2) Collecting payment from the lessee, either directly or indirectly through an agreement with a third party.

"Person" has the same meaning as defined in section 237-1, HRS, specifically, every individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, personal representative, trust estate, decedent's estate, trust, trustee in bankruptcy, or other entity, whether such persons are doing business for themselves or in a fiduciary capacity, and whether the corporation or other association is created or organized under the laws of the State or of another jurisdiction.

"Surcharge tax" means the rental motor vehicle and tour vehicle surcharge tax established under chapter 251, HRS, and implemented by this chapter.