Bill > HB2330

This bill requires "hosting platforms," which are entities that earn fees for providing booking services for short-term rentals like vacation homes, 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 be liable for any unpaid taxes if they fail to collect and pay them correctly, and they must maintain specific records for each operator they serve. Additionally, the bill makes changes to electronic filing requirements for certain taxpayers and clarifies record-keeping responsibilities. The definitions of "booking service," "hosting platform," "operator," and "tax collection agent" are provided for clarity, and the bill is set to take effect on January 1, 2027.

Business and Industry

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2330&year=2026