Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-251-1-07 — RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-1-07 “Pleasure or sightseeing trip”, defined

As used in this chapter, “pleasure or sightseeing trip” means the transporting of passengers over a specified route, regular route, or irregular route, from a designated place or places pointing out places of interest to these passengers along the route, and may include returning the passengers to their points of origin.

Last amended: [Eff 1/27/92; am 1/2/93] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-1) §18-251-1-08 “Pleasure or sightseeing destination” and “pleasure or sightseeing cruise”, defined. (a) As used in this chapter, “pleasure or sightseeing destination” means a place or places of interest or amusement. Example: XYZ Snorkeling (XYZ) operates a snorkeling and scuba diving school. XYZ transports its customers to several different diving locations for lessons. The diving locations are places of interest and amu

Source: official text