Haw. Rev. Stat. § 279L-9
Current through Chapter 253 of the 2024 Legislative Session
The activity of peer-to-peer car-sharing shall be subject to general excise tax under chapter 237 and the rental motor vehicle surcharge tax pursuant to section 251-2(a); provided that the peer-to-peer car-sharing program shall be responsible for collecting and remitting any taxes and surcharges to the department of taxation.
HRS § 279L-9