HRS §279L-9

Taxes on peer-to-peer car sharing

Read the official text at capitol.hawaii.gov ↗

This section says peer-to-peer car-sharing is subject to the same state taxes as regular car rentals, but the car-sharing program—not the individual owner or renter—must collect and pay those taxes to the state.

everyone

The statute, as written — General excise tax; rental motor vehicle surcharge tax; collection

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

The activity of peer-to-peer car-sharing shall be subject to general excise tax under chapter 237 and the rental motor vehicle surcharge tax pursuant to section 251-2(a); provided that the peer-to-peer car-sharing program shall be responsible for collecting and remitting any taxes and surcharges to the department of taxation.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§251-2 Rental car and tour vehicle surcharge tax

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.