HI SB1087

Allows transient accommodations brokers to register as tax collection agents with Hawaii's Department of Taxation to collect and remit general excise taxes and transient accommodations taxes on behalf of their operators and plan managers.

Registered brokers must obtain separate licenses, file monthly or periodic returns, and assume all tax obligations for activities conducted directly through their platform.

Brokers must notify operators and plan managers that properties must comply with applicable land use laws before advertising and require operators to attest to such compliance.

Directors may deny applications for violations of tax law, prior tax agreements, or failure to meet minimum criteria, and may cancel registrations with 90 days' notice.

Sunset provision: Act applies to taxable years beginning after December 31, 2017, and repeals on December 31, 2022; section 237D-4(c) reverts to prior form upon expiration.