Hawaii HB2330 mandates hosting platforms to register as tax collection agents for transient accommodations.

Hawaii HB2330 requires hosting platforms that earn service fees for booking transient accommodations to register as tax collection agents with the Department of Taxation. This registration is a prerequisite to providing booking services. Upon registration, the department issues a separate certificate of registration for the tax collection activities. The tax collection agent must report, collect, and pay taxes on behalf of operators for transient accommodations located in the state. The agent is liable for any unpaid taxes, penalties, and interest.

Hawaii HB2330 mandates hosting platforms to register as tax collection agents for transient accommodations.

Hawaii HB2330 requires hosting platforms that earn service fees for booking transient accommodations to register as tax collection agents with the Department of Taxation. This registration is a prerequisite to providing booking services. Upon registration, the department issues a separate certificate of registration for the tax collection activities. The tax collection agent must report, collect, and pay taxes on behalf of operators for transient accommodations located in the state. The agent is liable for any unpaid taxes, penalties, and interest.