HI HB2330

Hosting platforms (such as short-term rental booking sites) that earn service fees for transient accommodation bookings must register with the Hawaii Department of Taxation as tax collection agents before providing booking services.

Registered hosting platforms are required to collect, report, and remit general excise taxes and transient accommodations taxes on behalf of property operators using their booking services.

Hosting platforms that fail to collect and pay required taxes become liable for unpaid amounts plus penalties and interest.

Annual tax returns must include detailed operator information: name, tax identification numbers, property addresses, license numbers, and amounts of taxes paid on each operator's behalf.

The law takes effect January 1, 2027, and establishes specific recordkeeping requirements for tax collection agents, including maintaining records for three years.