Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237-28 — (Reserved) §18-237-29
53-01 Definitions. As used in sections 18-237-29.53-01 to 18-237-29.53-13: “Collection actions” means all actions taken to enforce a money judgment or collect a debt. “Commissioned agent” means an agent that: (1) sells, buys, leases, or procures property; (2) sells, buys, or procures services; or (3) sells, books, or arranges transient accommodations or travel-related bookings on behalf of a principal, with the principal’s assent, for a predetermined fee. When a commissioned agent enters into a sales transaction with a third party on behalf of a principal, the total price of the sale is controlled by the principal; the total price cannot be unilaterally determined by the agent. “Customer” means the person personally receiving the service. “Noncommissioned negotiated contract rates” means the rates specified in a negotiated contract between a travel agent or tour packager and operator of a transient accommodation or operator of a travel-related booking that the operator of a transient accommodation or operator of a travel-related booking will receive for a transaction booked by the travel agent or tour packager. When transient accommodations are furnished or travel-related bookings are made through arrangements made by a travel agent or tour packager at noncommissioned negotiated contract rates, the travel agent or tour packager may unilaterally determine the mark-up of the noncommissioned negotiated contract rate and the total price charged to the customer; the operator of the transient accommodation or the operator of the travel-related booking has no control over the mark-up or the total price. “Transient accommodation” means the same as the term is defined in section 237D-1, HRS. “Travel-related booking” includes tours, excursions, transportation, rental vehicles, shows, dining, spa services, and any other reservation or booking made by a travel agent or tour packager. Example 1: World Travel Inc. enters into a contract with Gold Hotel whereby World Travel Inc. may sell the right to occupy rooms in Gold Hotel at $100 per room per night. The contract further provides that World Travel Inc. will receive a fee of ten per cent for each sale. World Travel Inc. is a commissioned agent of Gold Hotel. HRS §237-20 HRS §237-29.53
Source: official text