Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX
Subchapter 3 - DEFINITIONS; TOUR VEHICLE SURCHARGE TAX
Section 18-251-1-07 - "Pleasure or sightseeing trip", defined

Universal Citation: HI Admin Rules 18-251-1-07
Current through November, 2023

As used in this chapter, "pleasure or sightseeing trip" means the transporting of passengers over a specified route, regular route, or irregular route, from a designated place or places pointing out places of interest to these passengers along the route, and may include returning the passengers to their points of origin.

[Eff 1/27/92; am 1/2/93] (Auth: HRS §§ 231-3(9), 251-15(b)) (Imp: HRS § 251-1)

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