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 18-251-2-04 - Surcharge tax on rental motor vehicles or vehicles; adjustments

Universal Citation: HI Admin Rules 18-251-2-04
Current through November, 2023

The rental motor vehicle surcharge tax is imposed in accordance with sections 18-251-2-02 and 18-251-2-03; provided that the lessor shall not be required to pay the surcharge tax if the entire rental contract is voided and all fees, charges, and consideration in any form are returned to the person renting or leasing the motor vehicle or vehicle.

Example:

Cheep Fleet (Cheep) rents a car to Mr. Roe. Mr. Roe takes the car out on Monday at 9:00 a.m. Dissatisfied with the car's performance, at 12:00 p.m. Mr. Roe exchanges the car for another one. At 5:00 p.m., he's back. This time he demands that Cheep return his money. Cheep voids the rental car contract and returns all money collected from Mr. Roe: the rental fee, insurance fee, extra driver fee, and the pass-on of the rental motor vehicle surcharge tax. Cheep does not charge Mr. Roe an administrative service fee for the return of the car. The rental motor vehicle surcharge tax will not be imposed on Cheep for the use of the cars by Mr. Roe.

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

[Am 4/8/2016]

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