The helicopter was substantially damaged when the tail rotor struck the taxiway during recovery from an intentional autorotation. The flight instructor and commercial pilot (dual student) were not injured. The flight instructor stated that the instructional flight included 180-degree autorotations, which were terminated into a hover with the addition of engine power. He reported that on the first autorotation the dual student flared high and during the recovery the rotor speed decayed requiring a landing on the taxiway. He noted that the dual student was subsequently instructed to increase engine power as collective was increased during the recovery in order to maintain rotor speed. On the second autorotation, he stated that the dual student flared lower and a "little more aggressively." He noted that as the dual student increased the collective, the rotor speed again decayed. The flight instructor stated that "as the collective continued upward the engine and rotor [speed] decreased." He "intervened on the controls and continued to increase the collective and throttle and level the aircraft, [when] the tail struck the taxiway." The flight instructor subsequently landed the helicopter after noting an airframe vibration. The flight instructor reported no malfunctions or failures prior to the accident.