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An Introduction to Renting Residential Real Property

An Introduction to Renting Residential real PropertyState of Hawaii Department of TaxationRevised March 2020 Overview This brochure provides basic information on the application of the general excise tax and transient accommodations tax to lessors of Residential real Property located in Hawaii. This brochure complements our brochures An Introduction to the General Excise Tax and An Introduction to the Transient Accommodations Tax. Please refer to these brochures for more information on these taxes. If you have any questions, please call us. Our contact information is provided at the back of this Note: This brochure provides general information and is not a substitute for legal or other professional advice.

residential real property located in Hawaii. This brochure complements our brochures “An Introduction to the General Excise Tax” and “An Introduction to the Transient Accommodations Tax.” Please refer to these brochures for more information on these taxes. If you have any questions, please call us.

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