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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 237D-15

Application of tax

Official textcapitol.hawaii.gov


§237D-15 Application of tax. (a) The tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same property or the use thereof, then this chapter shall be deemed not to apply to such property and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to such property and use.

(b) In order to determine if the tax under this chapter is to be levied, assessed, and collected upon transient accommodations the following presumptions shall control.

# (1)

If a person lets a transient accommodation for less than one hundred eighty consecutive days, it shall be presumed that the accommodation furnished is for a transient purpose.

# (2)

If a person lets a transient accommodation for one hundred eighty days or more, there is no presumption one way or another as to the purpose for which the accommodation is furnished.
The operator shall have the burden of proving to the department whether an accommodation is not being furnished for a transient purpose. If the department is satisfied that an accommodation is not furnished for a transient purpose, then the department shall not levy any tax under this chapter. The department shall adopt rules to implement this section.

(c) Except as otherwise provided, this chapter shall apply to a transient accommodations broker, travel agency, or tour packager who enters into an agreement to furnish transient accommodations at noncommissioned negotiated contract rates in the same manner as it applies to an operator.

Last amended: [L 1986, c 340, pt of §1; am L 1998, c 156, §28; am L 2018, c 211, §4] Note The 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6. Previous Vol04_Ch0201-0257 Next

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In this chapter (24 sections)
  1. 237D-1 · Definitions
  2. 237D-2 · Imposition and rates
  3. 237D-2.5 · County transient accommodations tax; administration
  4. 237D-3 · Exemptions
  5. 237D-3.5 · 237D-3.5
  6. 237D-4 · Certificate of registration
  7. 237D-4.5 · Certificate of registration for transient accommodations…
  8. 237D-5 · REPEALED
  9. 237D-6 · Return and payments; penalties
  10. 237D-6.5 · Remittances
  11. 237D-7 · Annual return
  12. 237D-7.5 · Federal assessments; adjustments of gross rental, gross…
  13. 237D-8 · REPEALED
  14. 237D-8.5 · 237D-8.5
  15. 237D-8.6 · Reconciliation; form requirement
  16. 237D-9 · Assessment of tax upon failure to make return; limitation…
  17. 237D-10 · Overpayment; refunds
  18. 237D-11 · Appeals
  19. 237D-12 · Records to be kept; examination
  20. 237D-13 · Disclosure of returns unlawful; destruction of returns
  21. 237D-14 · Collection by suit; injunction
  22. 237D-15 · Application of tax
  23. 237D-16 · Administration and enforcement; rules
  24. 237D-17 · REPEALED
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