General Excise Tax
Hawaii 2017 Regular Session
Relating To Taxation. [HB-1242]
[Taxes ]
[Property Tax ]
[Housing ]
Ensures that property that is used for short-term rental transient accommodations in the State is subject to and in compliance with applicable State and county laws.
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Gettr Hawaii 2017 Regular Session
Relating To Taxation. [SB-1132]
[Taxes ]
[Education ]
[Budget and Spending ]
[Food ]
Increases the general excise tax by 0.5% to provide a dedicated funding source for the department of education and the University of Hawaii. Increases the use tax by 0.5%. Reduces the amount deducted from the county surcharge on state tax to reimburse the State for costs of assessment, collection, and disposition from 10% to 5%. Amends the state income tax by increasing the amounts of the standard deduction to unspecified amounts. Extends the sunset date for the increased amounts of the refundable food/excise tax credit by 2 years.
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Hawaii 2017 Regular Session
Relating To Agriculture. [SB-1194]
[Agriculture ]
[Taxes ]
[Consumer Protection ]
[Food ]
[Small Business ]
Exempts gross income from agricultural commodities sold directly to consumers from the general excise tax up to a limit of $50,000 per year. (SD1)
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Hawaii 2017 Regular Session
Relating To Taxation. [SB-1058]
[Taxes ]
[Budget and Spending ]
Exempts sales of services or tangible personal property from GET licenses to the federal government from the general excise tax.
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Hawaii 2017 Regular Session
Relating To Insurance. [SB-953]
[Insurance ]
[Taxes ]
[Transportation and Motor Vehicles ]
[Consumer Protection ]
[Law Enforcement ]
[Crime ]
Requires a motor vehicle insurer to pay the applicable general excise tax and certificate of ownership fee when settling with a third-party claimant in a total loss claim. Increases monetary penalties for insurance fraud for a class C felony and misdemeanor. Clarifies process for insurers applying for an original certificate of authority and transferring insurers amending corporate documents after a transfer. Specifies fee for a certificate of authority for an application for motor vehicle self-insurance. Permits insurance commissioner to issue
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Hawaii 2017 Regular Session
Relating To Taxation. [SB-1087]
[Taxes ]
[Housing ]
[Real Estate ]
Allows transient accommodations brokers to register as tax collection agents to collect and remit general excise and transient accommodations taxes on behalf of operators and plan managers using their services. Ensures that the subject property is in compliance with applicable land use laws. Sunsets on 12/31/2022.
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Hawaii 2017 Regular Session
Relating To Insurance. [HB-1087]
[Insurance ]
Updates Hawaii Revised Statutes title 24 by: changing the dollar amount of the benefits, recovery, or compensation obtained or attempted to be obtained for a class C felony, and misdemeanor; requiring insurers seeking a certificate of authority to submit a Uniform Certificate of Authority Application to the Insurance Division and to clarify that the insurer's name must comply with sections 431:3-202(b) and 431:4-104(d)(1); including application and service fees charged to motor vehicle self-insurers; allowing the Insurance Commissioner to issue
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Hawaii 2017 Regular Session
Relating To State Finances. [HB-924]
[Agriculture ]
[Finance ]
[Taxes ]
[Budget and Spending ]
[Funding ]
Increases the general excise tax by one percentage point for a two-year period to provide a dedicated funding source for the acquisition of agricultural lands. Establishes the Acquisition of Agricultural Lands Trust Fund to further this purpose.
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Hawaii 2017 Regular Session
Relating To Taxation. [HB-900]
[Taxes ]
[Transportation and Motor Vehicles ]
[Technology and Innovation ]
[Consumer Protection ]
Requires a general excise tax license to be conspicuously displayed within any vehicle being driven by a taxicab driver or transportation network company driver. Provides penalties. Requires a taxicab driver or transportation network company driver to report their issued tax identification number to the Department of Taxation, to be compiled in a list and updated on a semi-annual basis. (HB900 HD1)
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Hawaii 2017 Regular Session
Relating To Taxation. [HB-882]
[Taxes ]
[Food ]
[Healthcare ]
Exempts food and over-the-counter nonprescription medications from the general excise tax.
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Hawaii 2017 Regular Session
Relating To The General Excise Tax. [SB-554]
[Agriculture ]
[Taxes ]
[Small Business ]
Exempts the gross proceeds of any qualified small farmer from the general excise tax. Repeals on 1/1/2023. (SD1)
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Hawaii 2017 Regular Session
Relating To The Creative Media Industry. [HB-590]
[Arts and Culture ]
[Film Production ]
[Funding ]
[Taxes ]
[Economic Development ]
[Technology and Innovation ]
[Media and Advertising ]
Establishes the Hawaii Creative Industries Advisory Group while retaining the Film Industry Branch and Creative Industries Division of DBEDT. Repeals the Hawaii Television and Film Development Board along with the grant and venture capital programs that were implemented by the Board. Renames the Hawaii Television and Film Development Special Fund as the Creative Media and Film Infrastructure Special Fund. Expands funding sources for the Creative Media and Film Infrastructure Special Fund to support creative industries development within DBEDT. Amends
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Hawaii 2017 Regular Session
Relating To Taxation. [HB-484]
[Taxes ]
[Transportation and Motor Vehicles ]
[Aerospace ]
Exempts amounts received from servicing and maintenance of helicopters and the construction of maintenance facilities at which helicopters are serviced from the general excise tax. (HB484 HD1)
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Hawaii 2017 Regular Session
Relating To Taxation. [SB-769]
[Taxes ]
[Transportation and Motor Vehicles ]
[Construction ]
Exempts helicopter service and maintenance and construction of service and maintenance facilities from the general excise tax. (SD1)
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Hawaii 2017 Regular Session
Relating To The General Excise Tax Collection Date. [SB-794]
[Taxes ]
Amends the date of filing of monthly, quarterly, semiannual, and annual general excise tax returns from the 20th day of the respective applicable month to the last day of the month. Applies to tax periods beginning after 12/31/17. (SD1)
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Hawaii 2017 Regular Session
Relating To Taxation. [SB-622]
[Taxes ]
[Small Business ]
[Technology and Innovation ]
[Consumer Protection ]
[Economic Development ]
Alters the definition of "business" or "engaging" in business under the general excise tax laws to exclude casual sales and businesses that have a worldwide web site as a third-party content provider on a computer physically located in the State but owned by a non-affiliated person; use non-affiliated third-party call centers that accept and process telephone or electronic orders of tangible personal property or licenses primarily from non-Hawaii buyers, which orders are forwarded to a location outside of Hawaii for filing, or to provide services
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Hawaii 2017 Regular Session
Relating To Transportation. [HB-645]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Taxes ]
Changes the State's automatic deduction of the gross proceeds of a county's surcharge on state tax for mass transit to three per cent to reimburse the State for costs associated with handling of the county surcharge on state tax. Requires an annual report of the usage of surcharge accounts.
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Hawaii 2017 Regular Session
Relating To Agriculture. [HB-728]
[Agriculture ]
[Taxes ]
Expands the agricultural products general excise tax exemption to include additional types of agricultural products. Applies to taxable years beginning after 12/31/2017. (SD1)
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Hawaii 2017 Regular Session
Relating To Vacation Rentals. [SB-704]
[Real Estate ]
[Taxes ]
[Housing ]
[Tourism ]
Allows transient accommodations brokers to register as tax collection agents to collect and remit general excise and transient accommodations taxes on behalf of operators and plan managers using their services for vacation rentals. Requires that the subject property is in compliance with applicable land use laws. Allocates TAT revenues to each county for FY 2017-2018. Sunsets on 12/31/2022. (SB704 HD2)
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Hawaii 2017 Regular Session
Relating To Agriculture. [SB-605]
[Agriculture ]
[Taxes ]
[Food ]
[Animals ]
Expands the agricultural commodities general excise tax exemption to include amounts received from loading, transportation, and unloading of cattle, goats, lambs, sheep, hogs, and chickens; meat and carcasses of cattle, goats, lambs, sheep, hogs, and pork; milk and milk products; eggs; and products of aquaculture and aquaponics. Applies to taxable years beginning after 12/31/2017. (SD1)