RE: Adoption of Chapter 18-251, Hawaii Administrative Rules, on the
Rental Motor Vehicle and
Tour Vehicle Surcharge Tax Law, Chapter 251, Hawaii Revised Statutes
The proposed new rules for chapter 18-251, Hawaii Administrative Rules,
on the Rental Motor Vehicle and Tour
Vehicle Surcharge Tax Law, chapter 251, Hawaii Revised Statutes, were adopted on January 10, 1992, and became effective on January 27, 1992.
The rules will facilitate the administration of the new surcharge tax by clarifying the statute and will encourage appropriate compliance by the taxpayers subject to the tax. The rules define “lessor”, “rental motor vehicle”, “rent or lease”, “tour vehicle”, “tour vehicle operator”, and “pleasure and sightseeing”. The rules also set forth the calculation of “a day or portion of a day”, and explain the application of the surcharge tax to substitute, complimentary, or abandoned vehicles, and the application of the “six-month period” to the calculation of the surcharge tax.
Copies of the rules are available at the Technical Review Office of the Department of Taxation, Room 220, Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii.
For information or to request a copy of the rules, call the Department
of Taxation, Technical Review-Office at 587-1577.
RICHARD F. KAHLE, JR.
Director of Taxation