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 18-251-1-08 - "Pleasure or sightseeing destination" and "pleasure or sightseeing cruise", defined
Current through February, 2024
(a) As used in this chapter, "pleasure or sightseeing destination" means a place or places of interest or amusement.
Example: XYZ Snorkeling (XYZ) operates a snorkeling and scuba diving school. XYZ transports its customers to several different diving locations for lessons. The diving locations are places of interest and amusement to the customers; therefore, XYZ is subject to the tour vehicle tax.
Example: Diamond Company (Diamond) provides transportation from resort areas to Diamond's Factory and Gift Shop. Diamond's minibuses pick up shoppers from their hotels, take them to the Factory and Gift Shop, and return the shoppers to their hotels after the tour and shopping trips are finished. The factory and gift shop are places of interest and amusement; therefore, Diamond is subject to the tour vehicle tax.
(b) As used in this chapter, "pleasure or sightseeing cruise" means a voyage on any tidelands, stream, river, ocean, or on any waterway for interest or amusement.
Example: Cruise Company (Cruise) conducts sunrise and sunset ocean cruises from Maui. Passengers may drive directly to the catamaran docks or board the courtesy vans Cruise sends to the hotels. Passengers also may choose to ride Resort Buses (Resort) which routinely stop at the docks prior to the cruise times. The Cruise's courtesy vans and Resort's buses are used to transport persons to a voyage on the ocean; therefore, Cruise and Resort are both subject to the tour vehicle tax.
