HRS §279L-9
Taxes on peer-to-peer car sharing
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
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.
Sections this one refers to
§251-2 Rental car and tour vehicle surcharge tax
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