Haw. Rev. Stat. § 279L-9
General excise tax; rental motor vehicle surcharge tax; collection
Hawaii · Hawaii Revised Statutes Chapter 279L · Status: effective
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- Citation
- Haw. Rev. Stat. § 279L-9, General excise tax; rental motor vehicle surcharge tax; collection, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2418571
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Full text
The activity of peer-to-peer car-sharing shall be subject to general excise tax under chapter 237 and the rental motor vehicle surcharge tax pursuant to section 251-2(a); provided that the peer-to-peer car-sharing program shall be responsible for collecting and remitting any taxes and surcharges to the department of taxation.