Transient Accommodations Tax (TAT) in Hawaii

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Transient Accommodations Tax (TAT) in Hawaii (by Steve P.):

When are TAT applied when renting out a timeshare that you own?

Only when using a third-party agent?

Is Redweek considered a third party agent, if not, and only a marketplace, are timeshare owners that rent directly to others through Redweek site exempt from TAT if the resort collects occupancy tax?

Thanks!