Hawaii Transient Accommodations Tax Registration Required

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.

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.