On rental motor vehicles at $5 a day, with the rate to increase by 50 cents a year on January 1, 2022, and 50 cents each year thereafter until the rate reaches $8 a day.

On passenger carrier tour vehicles as follows: $66 per month for vehicles seating twenty six passengers or more; $16 per month on vehicles seating eight to twenty-five persons.

On car-sharing, 25 cents per half hour rented, to a maximum of the daily rate.

Distribution: State highway fund.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2021 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: August 20, 2021

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