Relating To Marketplace Facilitators. [SB-396]
[Taxes ]
[Consumer Protection ]
[Small Business ]
[Technology and Innovation ]
[Economic Development ]
Establishes marketplace facilitators as the sellers of tangible personal property, intangible property, or services. Requires other persons who provide a forum for listing of tangible personal property, intangible property, or services and the taking or processing of orders to report information about purchasers to the Department of Taxation. (SD1)
SB-396: Relating To Marketplace Facilitators.
Sponsored by: Sen. Gil S Coloma Keith-agaran
Act 002, 04/04/2019 (gov. Msg. No. 1102). on 04/04/2019
Relating To The General Excise Tax. [SB-332]
[Healthcare ]
[Taxes ]
[Pharmaceuticals ]
Exempts the sales of mobility enhancing equipment sold by prescription, prosthetic devices, prescription drugs sold pursuant to a prescription, diabetic supplies, medical oxygen, and human blood and its derivatives from the general excise tax for taxable years beginning after December 31, 2018. Amends the definitions of "prosthetic device" and "prescription drugs".
SB-332: Relating To The General Excise Tax.
Sponsored by: Sen. Breene Harimoto
Passed First Reading. on 01/22/2019
Relating To Taxation. [SB-185]
[Taxes ]
[Housing ]
[Healthcare ]
[Funding ]
[Grants ]
[Property Tax ]
[Community Development ]
[Food ]
[Public Health ]
Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 3/31/2020. Authorizes the use of surcharge revenues to address affordable housing and homelessness. Exempts gross income and gross proceeds for medical services or food from the surcharge.
SB-185: Relating To Taxation.
Sponsored by: Sen. Ronald D. Kouchi
Referred To Psm, Wam. on 01/22/2019
Relating To Taxation. [SB-165]
[Taxes ]
[Budget and Spending ]
[Community Development ]
[Economic Development ]
Broadens the purposes for which a county with a population equal to or less than 500,000 that adopts a surcharge on the state general excise tax, may use surcharge revenues.
SB-165: Relating To Taxation.
Sponsored by: Sen. Ronald D. Kouchi
Referred To Psm, Wam. on 01/22/2019
Relating To Taxation. [SB-1474]
[Taxes ]
[Education ]
[Budget and Spending ]
[Funding ]
Increases the general excise tax and use tax by 0.5% to provide a dedicated funding source for the department of education and the University of Hawaii. Effective 7/1/2050. (SD2)
SB-1474: Relating To Taxation.
Sponsored by: Sen. Brian T. Taniguchi
Re-referred To Lhe/fin, Referral Sheet 36 on 03/18/2019
Relating To Taxation. [SB-1433]
[Taxes ]
[Property Tax ]
Extends the period in which a county may adopt an ordinance to establish a surcharge on state tax, under certain conditions, from 3/31/2019 to 12/31/2019. (SD1)
SB-1433: Relating To Taxation.
Sponsored by: Sen. Breene Harimoto
Referred To Fin, Referral Sheet 28 on 03/07/2019
Relating To General Excise Tax Exemptions. [SB-1398]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Food ]
[Public Health ]
Establishes general excise tax exemptions for food, medical services, and feminine hygiene products.
SB-1398: Relating To General Excise Tax Exemptions.
Sponsored by: Sen. Jarrett K. Keohokalole
Referred To Wam. on 01/28/2019
Relating To Taxation. [SB-1341]
[Taxes ]
[Housing ]
[Property Tax ]
[Community Development ]
[Funding ]
[Grants ]
[Budget and Spending ]
[Economic Development ]
[Human Services ]
[Poverty ]
Authorizes a county to establish an additional surcharge on state tax prior to March 31, 2020, for purposes relating to housing and homelessness.
SB-1341: Relating To Taxation.
Sponsored by: Sen. Gil S Coloma Keith-agaran
Referred To Psm/hou/hms, Wam. on 01/28/2019
Relating To School Supplies. [SB-1158]
[Taxes ]
[Education ]
[Budget and Spending ]
[Consumer Protection ]
Establishes a general excise tax holiday for consumers and businesses for school supplies sold during the weekend beginning with the last Friday in July; provided that businesses pass the savings on to consumers. (SB1158 HD1)
SB-1158: Relating To School Supplies.
Sponsored by: Sen. Lorraine Rodero Inouye
Passed Second Reading As Amended In Hd 1 And Referred To The Committee(s) On Fin With None Voting Aye With Reservations; None Voting No (0) And Representative(s) Quinlan, Yamane Excused (2). on 03/22/2019
Relating To General Excise Tax Exemptions. [SB-1053]
[Taxes ]
[Food ]
[Healthcare ]
[Poverty ]
Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program, regardless of the means of purchase and the SNAP eligibility of the purchaser, and prescription drugs.
SB-1053: Relating To General Excise Tax Exemptions.
Sponsored by: Sen. Jarrett K. Keohokalole
The Committee On Wam Deferred The Measure. on 02/11/2019
Relating To The General Excise Tax. [HB-632]
[Taxes ]
[Healthcare ]
[Pharmaceuticals ]
[Medicare and Medicaid ]
[Senior Citizens ]
[Public Health ]
[Disabilities ]
Exempts the sales of mobility enhancing equipment sold by prescription, prosthetic devices, prescription drugs sold pursuant to a prescription, diabetic supplies, medical oxygen, human blood and its derivatives, and durable medical equipment, from the general excise tax for taxable years beginning after December 31, 2018. Amends the definitions of "prosthetic device" and "prescription drugs". (HB632 HD1)
HB-632: Relating To The General Excise Tax.
Sponsored by: Rep. Sylvia J. Luke
Referred To Cph, Wam. on 03/05/2019
Relating To Taxation. [HB-616]
[Agriculture ]
[Food ]
[Taxes ]
Exempts locally grown produce and locally raised livestock food products from the general excise tax. (HB616 HD1)
HB-616: Relating To Taxation.
Sponsored by: Rep. Gregg Takayama
Report Adopted; Passed Second Reading And Referred To Wam. on 03/18/2019
Relating To Urban Redevelopment. [HB-528]
[Real Estate ]
[Construction ]
[Community Development ]
[Taxes ]
[Economic Development ]
Authorizes a local redevelopment agency to contract with a developer for construction of non-residential projects on public land within a redevelopment area. Exempts the costs of construction of work or improvements of a redevelopment project from general excise and use taxes.
HB-528: Relating To Urban Redevelopment.
Sponsored by: Sen. Joy A. San Buenaventura
Introduced And Pass First Reading. on 01/22/2019
Relating To The General Excise Tax. [HB-523]
[Taxes ]
[Healthcare ]
[Medicare and Medicaid ]
[Senior Citizens ]
[Public Health ]
[Disabilities ]
Exempts gross receipts from the sale of mobility enhancing equipment and durable medical equipment from the general excise tax. Amends the definition of "prosthetic device" to include devices worn on the body. Exempts gross receipts from the repair of medical devices from the general excise tax. (HB523 HD1)
HB-523: Relating To The General Excise Tax.
Sponsored by: Rep. Gregg Takayama
Reported From Hlt (stand. Com. Rep. No. 662) As Amended In Hd 1, Recommending Passage On Second Reading And Referral To Fin. on 02/15/2019
Relating To Taxation. [HB-516]
[Taxes ]
[Property Tax ]
Extends the deadline by which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 3/31/2020.
HB-516: Relating To Taxation.
Sponsored by: Rep. Scott K. Saiki
Introduced And Pass First Reading. on 01/22/2019
Relating To Taxation. [HB-429]
[Taxes ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Disabilities ]
Provides that, for counties with a population equal to or less than 500,000 that adopt a county surcharge on state tax ordinance, no less than 50% of the revenues shall be used for public transportation systems and compliance with the ADA.
HB-429: Relating To Taxation.
Sponsored by: Rep. Chris Todd
Introduced And Pass First Reading. on 01/22/2019
Relating To The General Excise Tax. [HB-421]
[Taxes ]
[Transportation and Motor Vehicles ]
[Aerospace ]
[Construction ]
[Manufacturing ]
[Economic Development ]
Establishes a five-year general excise tax exemption starting January 1, 2020, for amounts received from the servicing and maintenance of helicopters in an aircraft service and maintenance facility or from the construction of a facility that services and maintains helicopters; provided that 75% of the helicopters serviced and maintained annually in the facility are equipped with quiet technology. Sunsets 12/31/2024. (HB421 HD2)
HB-421: Relating To The General Excise Tax.
Sponsored by: Rep. Daynette Morikawa
The Committee On Trs Deferred The Measure. on 03/13/2019
Relating To The General Excise Tax. [HB-345]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Senior Citizens ]
[Disabilities ]
Exempts gross receipts from the sale of mobility enhancing equipment, prosthetic devices, and prescription drugs sold pursuant to a doctor's prescription from the general excise tax. Amends the definition of "prosthetic device" to include devices worn on the body. (HB345 HD1)
HB-345: Relating To The General Excise Tax.
Sponsored by: Sen. Lynn Decoite
Passed Second Reading As Amended In Hd 1 And Referred To The Committee(s) On Fin With None Voting Aye With Reservations; None Voting No (0) And Representative(s) Holt, Mcdermott, Nakamura, Ward Excused (4). on 02/13/2019