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Updated: Nov. 7, 6:45 a.m.

A judge on Wednesday ruled Hawaii tax authorities may subpoena Airbnb for records of its hosts as part of an investigation into whether operators of vacation rentals have been paying their taxes.

TeroVesalainen / Pixabay

Airbnb Inc. has agreed to provide Hawaii with records of many of its island hosts as the state tries to track down vacation rental operators who haven't been paying their taxes.

Airbnb and the state Department of Taxation reached the agreement last week after negotiating the scope of a subpoena sought by the state. First Circuit Court Judge Bert Ayabe approved the agreement.

Ayabe is also due to evaluate the state's claim that there are a significant number of hosts who haven't been paying their taxes. A hearing before the judge has been scheduled for Wednesday.

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ORINDA, Calif. — A woman who rented a San Francisco Bay Area home where five people were killed in a Halloween party shooting lied to her Airbnb host, saying she only needed a place to keep her family members away from wildfire smoke, according to people and a person with knowledge of the transaction.