HAR § 18-251-2-01 — Surcharge tax on rental motor vehicles or vehicles; imposition and rate

There is levied on the lessor, and shall be assessed and collected each month, a surcharge tax at the rate established in section 251-2, HRS. The surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor during the period September 1, 1999, to August 31, 2007, if: (1) The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and (2) The repair order for the vehicle is retained by the lessor for four years for verification purposes. Example: ABC Rentals rents a car to Mr. Cruise for four days, from December 30, 2000, to January 2, 2001. The surcharge tax due is $12.