Hawaii Considers Placing Tax Requirements on Vehicle Rental Marketplaces

A new bill making its way through the Hawaii legislature could impose tax on remote motor vehicle rental marketplaces. The proposed law would deem certain motor vehicle rental marketplaces (such as those popular on online travel websites) to be lessors and operators responsible for the collection and remittance of motor vehicle rental taxes and surcharges .

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Author

Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.
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