Hawaii SB454 amends the rental motor vehicle surcharge tax, increasing it annually until 2027.
Hawaii SB454 amends the rental motor vehicle surcharge tax by increasing it by $0.50 a day each year from January 1, 2022, until December 31, 2027. The tax is levied on the lessor, but exemptions apply if the vehicle is rented to replace a repaired, stolen, or totaled vehicle. Lessors must also report the portion of the tax attributed to the county where the vehicle was operated.
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