Hawaii DOT Issues Guidance on Imposition of Transient Accommodations Tax on Resort Fees

The Hawaii Department of Taxation July 1 issued a tax information release to provide guidance on the imposition of a transient accommodations tax on resort fees. The release also provides advanced notice of the proposed administrative rules relating to the imposition of the excise tax on resort fees and when taxes are considered visibly passed on for the purposes of the transient accommodations tax. The information release and proposed administrative rules are effective from July 1. The rules further define resort fees and detail how the fees will be subject to tax. [Haw. Dep’t of Tax’n, Tax Info. Release No. ...