DEPARTMENT OF TAXATION NOTICE OF PUBLIC HEARING TIME: Monday, February 28, 2022 at 2:00 p.m. VIA INTERNET: https://zoom.us/j/3024049926?pwd=UzRyUXExUzVKWlhZaldwWlZuVzRpZz09 Meeting ID: 302 404 9926; Passcode: taxrules RE: Proposed amendments to Hawaii Administrative Rules (HAR) Title 18, Chapter 251, Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax, Subchapter 1, “Definitions; Generally,” Section 18-251-1-01, and Subchapter 2, “Definitions; Rental Motor Vehicle Surcharge Tax,” Section 18-251-02, to clarify definitions of “peer-to-peer car-sharing marketplace” and “lessor,” and to provide examples of applicability for taxpayers and interested parties. Pursuant to Chapter 91, Hawaii Revised Statutes, notice is hereby given that the Department of Taxation (DOTAX), State of Hawaii, will hold a public hearing on proposed amendments to Hawaii Administrative Rules (HAR) Title 18, Chapter 251, Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax, Subchapter 1, “Definitions; Generally,” Section 18-251-1-01, and Subchapter 2, “Definitions; Rental Motor Vehicle Surcharge Tax,” Section 18-251-02, to clarify definitions of “peer-to-peer car-sharing marketplace” and “lessor,” and to provide examples of applicability for taxpayers and interested parties. Please note that these proposed rules are nearly identical to the Temporary Administrative Rules currently in effect since February 9, 2021, with only stylistic and authority-related changes to render the rules into a permanent rules format. Due to health and safety concerns from the COVID-19 pandemic, the meeting will be held virtually by Zoom pursuant to the Emergency Proclamation Related to Sunshine Law In-Person Meetings issued by Governor David Ige on December 29, 2021. Persons wishing to provide verbal testimony must be connected to the Zoom meeting before public hearing has begun. Individuals who need special ADA-related assistance should contact Joshua Michaels at (808) 587-1533 or at email address Joshua.J.Michaels@hawaii.gov at least five working days prior to date of the hearing. Written statements may be submitted to the Rules Office at the Department of Taxation up to five days after the hearing or emailed to Tax.Rules.Office@hawaii.gov. The proposed rules are available online at tax.hawaii.gov and ltgov.hawaii.gov, or by mail at no cost to any person who requests them. A copy of the proposed rules may also be picked up between 7:45 a.m. and 4:30 p.m., Monday through Friday, from the Rules Office at the Department of Taxation, Room 219, Princess Ruth Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii and at the District Tax Offices located at 3060 Eiwa Street, #105, Lihue, Kauai; 54 S High Street, #208, Wailuku, Maui; and 75 Aupuni Street, #101, Hilo, Hawaii. DATED: (WHT1358858 1/28/22)