summary
Introduced
01/28/2026
01/28/2026
In Committee
02/02/2026
02/02/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Requires hosting platforms that earn service fees for providing booking services for transient accommodations to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators.
AI Summary
This bill requires "hosting platforms," which are entities that earn fees for providing booking services for short-term rentals or "transient accommodations," to register with the Department of Taxation as "tax collection agents." As tax collection agents, these platforms will be responsible for reporting, collecting, and remitting general excise taxes and transient accommodations taxes on behalf of the individuals or businesses ("operators") who rent out their properties. The bill also clarifies that these platforms will need to maintain specific records for each operator and outlines penalties for failure to collect and pay the required taxes, while also making some adjustments to electronic filing requirements and clarifying record-keeping responsibilities.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Referred to EDT, CPN/WAM. (on 02/02/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=3150&year=2026 |
| BillText | https://www.capitol.hawaii.gov/sessions/session2026/bills/SB3150_.HTM |
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