§237D-3  Exemptions.  This chapter shallnot apply to:

(1)  Health care facilities including all suchfacilities enumerated in section 321-11(10);

(2)  School dormitories of a public or privateeducational institution providing education in grades kindergarten throughtwelve, or of any institution of higher education;

(3)  Lodging provided by nonprofit corporations orassociations for religious, charitable, or educational purposes; provided thatthis exemption shall apply only to the activities of the religious, charitable,or educational corporation or association as such and not to any rental orgross rental the primary purpose of which is to produce income even if theincome is used for or in furtherance of the exempt activities of suchreligious, charitable, or educational corporation or association;

(4)  Living accommodations for persons in the militaryon permanent duty assignment to Hawaii, including the furnishing of transientaccommodations to those military personnel who receive temporary lodging allowanceswhile seeking accommodations in Hawaii or while awaiting reassignment to newduty stations outside the State;

(5)  Low-income renters receiving rental subsistencefrom the state or federal governments and whose rental periods are fordurations shorter than sixty days;

(6)  Operators of transient accommodations who furnishaccommodations to full-time students enrolled in an institution offeringpost-secondary education.  The director of taxation shall determine what shallbe deemed acceptable proof of full-time enrollment.  This exemption shall alsoapply to operators who furnish transient accommodations to students duringsummer employment;

(7)  Accommodations furnished without charge such as,but not limited to, complimentary accommodations, accommodations furnished tocontract personnel such as physicians, golf or tennis professionals, swimmingand dancing instructors, and other personnel to whom no salary is paid or toemployees who receive room and board as part of their salary or compensation; and

(8)  Accommodations furnished to foreign diplomats andconsular officials who are holding cards issued or authorized by the UnitedStates Department of State granting them an exemption from state taxes. [L1986, c 340, pt of §1; am L 1988, c 241, §4; am L 2000, c 38, §2]