Hawaii Statewide Rule
Hawaii Transient Accommodations Tax Registration Required
Key Facts
- Statute
- HRS Chapter 237D
- Trigger
- Rentals under 180 days
- Ad Display
- TAT ID required
- Per-Day Fine
- Up to $500
Summary
Hawaii requires every operator of a transient accommodation, including short-term vacation rentals statewide, to register with the Department of Taxation, obtain a TAT identification number, and display it in all advertising regardless of county location.
§237D-4 Certificate of registration. (a) Every taxpayer not required to register under section 237D-4.5, as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan, shall register with the director the name and address of each place of business within the State subject to this chapter.
Full Breakdown
HRS Chapter 237D imposes the Transient Accommodations Tax on rentals of less than 180 consecutive days. Every operator must register before commencing operation, receive a TAT identification number, and conspicuously display the number in any listing, advertisement, or solicitation. The tax applies in all four counties and is collected statewide. Failure to register or display identification subjects operators to enforcement by the Department of Taxation. Counties may impose additional registration requirements (such as Honolulu's BFS registration), but the state TAT registration is universal and cannot be waived by local action.
Violations & Penalties
Failure to register or display TAT ID may result in fines up to $500 per day for advertising violations, plus tax assessments, penalties, and interest on unpaid TAT.
Frequently Asked Questions
Do I need to register if I rent only occasionally?
Does state registration replace county short-term rental permits?
Sources
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