H.B. 1839 Summary

• Adds camper vans to the definition of transient accommodations subject to Hawaii's transient accommodations tax, defining camper vans as self-propelled motor vehicles providing transport and sleeping accommodations.

• Requires camper van rental operators to register with the Department of Taxation, with each camper van counting as one unit for registration fee purposes ($5 for 1-5 units, $15 for 6+ units).

• Includes camper van rentals under transient accommodations tax requirements, meaning rental income must be reported and taxed along with other short-term lodging.

• Allows camper van lessors to pass through the transient accommodations tax to lessees, similar to other permitted pass-through taxes and fees.

• Takes effect January 1, 2050.