Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-251-1-01 — Definitions, generally

As used in this chapter, unless the context otherwise requires: “Department” means the department of taxation. “Director” means the director of taxation. “Peer-to-peer car-sharing marketplace” means any person who assists in the business of providing rental motor vehicles or vehicles to the public by: (1) Providing a forum, whether physical or electronic, in which vehicle owners or authorized possessors list or advertise vehicles for rent; and (2) Collecting payment from the lessee, either directly or indirectly through an agreement with a third party.

Last amended: [Eff 1/27/92; Am 4/14/22] (Auth: HRS §231-3(9)) (Imp: HRS §251-1) “Person” has the same meaning as defined in section 237-1, HRS, specifically, every individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, personal representative, trust estate, decedent’s estate, trust, trustee in bankruptcy, or other entity, whether HRS §251-1 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-1-03 such

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