On rental motor vehicles at $3 a day;

On passenger carrier tour vehicles as follows: $65 per month for vehicles seating twenty six passengers or more; $15 per month on vehicles seating eight to twenty-five persons; and

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 2016 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: August 19, 2016

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