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SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS

(NOTE: ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES)

Section 237D-1: Gross rental or gross rental proceeds do not include:

(1)

The amount of transient accommodations taxes passed-on, collected, and

received from the consumer.

(2)

The amount of general excise taxes passed-on, collected, and received

from the consumer.

(3)

Charges for guest amenities, including meals, beverages, telephone

calls, laundry, and service charges. (Section 18-237D-1-03(c), Hawaii

Administrative Rules)

(4)

Accounts charged off as worthless for income tax purposes by an accrual

basis taxpayer. (Section 18-237D-1-03(e), Hawaii Administrative Rules)

Division of gross rental or gross rental proceeds:

Where transient accommodations are furnished by an operator through an

arrangement with a travel agency or tour packager at noncommissionable negotiated

contract rates and the gross rental or gross rental proceeds are divided between

the operator and the travel agent or tour packager, the gross rental or gross rental

proceeds to the operator is the respective portion allocated or distributed to the

operator, and no more.

Section 237D-3: The following are exempt from the Transient Accommodations Tax:

(1)

Health care facilities including all such facilities enumerated in Section 321-

11(10).

(2)

School dormitories of a public or private educational institution providing education

in grades kindergarten through twelve, or of any institution of higher education.

(3)

Lodging provided by nonprofit corporations or associations for religious, charitable,

or educational purposes; provided that this exemption shall apply only to the

activities of the religious, charitable, or educational corporation or association as

such and not to any rental or gross rental the primary purpose of which is to

produce income even if the income is used for or in furtherance of the exempt

activities of such religious, charitable, or educational corporation or association.

(4)

Living accommodations for persons in the military on permanent duty assignment

to Hawaii, including the furnishing of transient accommodations to those

military personnel who receive temporary lodging allowances while seeking

accommodations in Hawaii or while awaiting reassignment to new duty stations

outside the State.

(5)

Low-income renters receiving rental subsistence from the state or federal

governments and whose rental periods are for durations shorter than sixty days.

(6)

Operators of transient accommodations who furnish accommodations to full-time

students enrolled in an institution offering post-secondary education. The director

of taxation shall determine what shall be deemed acceptable proof of full-time

enrollment. This exemption shall also apply to operators who furnish transient

accommodations to students during summer employment.

(7)

Accommodations furnished to contract personnel such as physicians, golf or

tennis professionals, swimming and dancing instructors, and other personnel to

whom no salary is paid or to employees who receive room and board as part of

their salary or compensation.

(8)

Accommodations furnished to foreign diplomats and consular officials who are

holding cards issued or authorized by the United States Department of State

granting them an exemption from state taxes.

Instructions For Form Ta-2 - Transient Accommodations Tax Annual Return And Reconciliation Page 8

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