Exemptions
HRS §237D-3
in effect237D-3. Exemptions
This chapter shall not apply to:
(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 without charge such as,
but not limited to, complimentary accommodations, 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; and
(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.
[L
1986, c 340, pt of §1; am L 1988, c 241, §4; am L 2000, c 38, §2]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237D/HRS_0237D-0003.htmFetched: 11/10/2026