Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237-29.53-02 — Example 2: Assume the same facts as in Example 1, except that the contract between World Travel Inc
and Gold Hotel provides that World Travel Inc. will receive a fee of eight per cent if total sales for the month are less than $10,000 or ten per cent if total sales for the month are $10,000 or more. World Travel Inc. is a commissioned agent of Gold Hotel. Example 3: Island Planner Co. enters into a contract with Silver Hotel whereby Island Planner Co. may sell the right to occupy rooms in Silver Hotel. For each booking made by Island Planner Co., Silver Hotel will receive $100 per room per night. Island Planner Co. may unilaterally determine the mark-up and set the total price charged to the customer. Island Planner Co. is arranging transient accommodations at noncommissioned negotiated contract rates. Example 4: Assume the same facts as in Example 3, except that, for each booking made by Island Planner Co., Silver Hotel will receive ninety per cent of the net rate, the best available rate offered by Silver Hotel to the public at the time of the transaction. Island Planner Co. may unilaterally determine the mark-up of the net rate and set the total price charged to the customer. Island Planner Co. is arranging transient accommodations at noncommissioned negotiated contract rates. Example 5: Hawaii’s Best Inc., a travel agent, enters into a contract with Oceanside Spa to sell massage and facial treatments. For each massage or facial sold by Hawaii’s Best Inc., Oceanside Spa will receive $80. Hawaii’s Best Inc. may unilaterally determine the mark-up and set the total price charged to the customer. Hawaii’s Best Inc. is making travel-related bookings at noncommissioned negotiated contract rates.
Source: official text