Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX
Subchapter 4 - IMPOSITION OF RENTAL MOTOR VEHICLE SURCHARGE TAX
Section 18-251-2-01 - Surcharge tax on rental motor vehicles or vehicles; imposition and rate

Universal Citation: HI Admin Rules 18-251-2-01

Current through November, 2023

There is levied on the lessor, and shall be assessed and collected each month, a rental motor vehicle surcharge tax at the rate established in section 251-2, HRS. The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor during the period September 1, 1999, to August 31, 2007, if:

(1) The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and

(2) The repair order for the vehicle is retained by the lessor for four years for verification purposes.

Example: ABC Rentals rents a car to Mr. Cruise for four days, from December 30, 2000, to January 2, 2001. The surcharge tax due is $12.

[Eff 1/27/92; am 8/12/02] (Auth: HRS §§ 231-3(9), 251-15(b)) (Imp: HRS § 251-2)

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