Hawaii SB3150 mandates hosting platforms to register as tax collection agents for booking services.
Hawaii SB3150 amends state statutes to require hosting platforms earning service fees for booking services to register with the Department of Taxation as tax collection agents. This registration is a prerequisite to providing booking services. Upon registration, the Department of Taxation issues a separate certificate of registration for the tax collection agent's activities.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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