General Excise Tax
Hawaii 2025 Regular Session
Relating To General Excise Tax Exemption. [SB-1241]
[Healthcare ]
[Taxes ]
Establishes general excise tax exemptions for various medical services, including dental services.
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Gettr Hawaii 2025 Regular Session
Relating To General Excise Tax. [SB-1077]
[Taxes ]
[Energy ]
[Transportation and Motor Vehicles ]
[Construction ]
[Economic Development ]
Provides a general excise tax exemption on gross proceeds received from the construction, sale, or installation of electrical vehicle charging infrastructure in certain circumstances. Repeals on 1/1/2031.
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Hawaii 2025 Regular Session
Relating To Taxation. [SB-1043]
[Taxes ]
[Healthcare ]
[Pharmaceuticals ]
Reduces the general excise tax rate imposed on nonprescription drugs by one half. Effective 7/1/3000. (HD1)
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Hawaii 2025 Regular Session
Relating To General Excise Tax Reductions. [SB-875]
[Taxes ]
[Food ]
[Healthcare ]
[Budget and Spending ]
[Consumer Protection ]
[Public Health ]
[Economic Development ]
[Funding ]
[Grants ]
[Human Services ]
[Poverty ]
Reduces the general excise tax rate on the gross proceeds or income from the sale of groceries that are eligible under the supplemental nutrition assistance program (SNAP) or special supplemental nutrition program for women, infants, and children (WIC), regardless of the means of purchase and the program eligibility of the purchaser. Reduces the general excise tax rate on the gross proceeds or income from the sale of nonprescription drugs. Requires DBEDT to conduct an economic cost-benefit analysis on the GET reductions.
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Hawaii 2025 Regular Session
Relating To The Film Industry. [SB-732]
[Film Production ]
[Taxes ]
[Labor, Jobs, Employment ]
[Funding ]
[Arts and Culture ]
[Small Business ]
[Economic Development ]
Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023. Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's
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Hawaii 2025 Regular Session
Relating To The General Excise Tax. [SB-681]
[Agriculture ]
[Taxes ]
[Small Business ]
[Food ]
Repeals the exemption to the general excise tax for agricultural businesses engaged in the production of genetically engineered agricultural products.
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Hawaii 2025 Regular Session
Relating To Taxation. [SB-628]
[Taxes ]
[Education ]
[Budget and Spending ]
[Funding ]
Increases the general excise tax by 1%. Establishes the teacher salary special fund within the Department of Education. Requires that increased general excise tax revenues be deposited into the teacher salary special fund and the school facilities special fund.
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Hawaii 2025 Regular Session
Relating To General Excise Tax Exemption. [HB-311]
[Healthcare ]
[Taxes ]
Establishes general excise tax exemptions for various medical services, including dental services.
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Hawaii 2025 Regular Session
Relating To The General Excise Tax. [SB-389]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
Expands the general excise tax exemption established by Act 47, Session Laws of Hawaii 2024, to include amounts received by optometrists, audiologists, and chiropractors, for healthcare-related goods or services purchased under the Medicare, Medicaid, and TRICARE programs.
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Hawaii 2025 Regular Session
Relating To General Excise Tax Exemptions. [HB-180]
[Taxes ]
[Food ]
[Consumer Protection ]
[Budget and Spending ]
[Poverty ]
[Human Services ]
Exempts the tax collected on the sale of groceries that are eligible under the supplemental nutrition assistance program or special supplemental nutrition program for women, infants, and children, regardless of the means of purchase and the program eligibility of the purchaser.
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Hawaii 2025 Regular Session
Relating To Taxation. [SB-377]
[Taxes ]
[Healthcare ]
Exempts medical services from the general excise tax.
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Hawaii 2025 Regular Session
Relating To Taxation. [SB-310]
[Taxes ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Funding ]
[Grants ]
[Property Tax ]
[Public Safety ]
Authorizes a county with a pre-existing surcharge to continue the surcharge after December 31, 2030, at a lower rate of one-fourth per cent. Authorizes counties that have not adopted a surcharge ordinance on state tax to adopt a surcharge ordinance at the current rate of one-half of one per cent through December 31, 2030, and at a rate of one-fourth of one per cent after December 31, 2030. Expands the authorized use of surcharge revenues to more than capital costs of a locally preferred alternative for a mass transit project for counties with a
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Hawaii 2025 Regular Session
Relating To Transportation Financing. [SB-220]
[Transportation and Motor Vehicles ]
[Taxes ]
[Budget and Spending ]
Authorizes a county that has adopted a surcharge to state tax to extend the surcharge to 12/31/2056. Extends the end date of the one percent Transient Accommodation Tax increase to 12/31/2056. Requires the State Auditor to conduct an audit and annual review of the Honolulu Authority for Rapid Transportation until 12/31/2056. Requires the Comptroller to certify the Honolulu Authority for Rapid Transportation's invoices for capital costs until 12/31/2056.
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Hawaii 2025 Regular Session
Relating To General Excise Tax Exemptions. [SB-194]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Food ]
[Public Health ]
Establishes general excise tax exemptions for food, medical services, and feminine hygiene products.
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Hawaii 2025 Regular Session
Relating To State Enterprise Zones. [SB-125]
[Economic Development ]
[Taxes ]
[Small Business ]
[Manufacturing ]
[Cybersecurity ]
[Agriculture ]
[Healthcare ]
[Technology and Innovation ]
Amends the definition of "eligible business activity" for State Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone to the final consumer, the processing of value-added agricultural products grown within an enterprise zone, the provision of professional services by health care professionals in health-care-related sectors, the use of advanced manufacturing to produce products, or the development of cybersecurity technology. Extends the eligibility period of the state
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [HB-2627]
[Taxes ]
[Healthcare ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Finance ]
[Veterans ]
Exempts medical and dental services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits from the general excise tax. Applies to taxable years beginning after 12/31/2024.
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Hawaii 2024 Regular Session
Relating To State Tax Administration. [HB-2485]
[Taxes ]
[Consumer Protection ]
[Inflation ]
Repeals an obsolete fee for a certified copy of a tax clearance. Adds a penalty for failure to comply with reporting requirements under the general excise tax law and transient accommodations tax law for collection of rent by a third party. Raises the unfair competition penalty under the general excise tax law to adjust for inflation. (SD2)
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Hawaii 2024 Regular Session
Relating To State Tax Administration. [SB-3174]
[Taxes ]
[Consumer Protection ]
[Inflation ]
Eliminates an obsolete fee for a certified copy of a tax clearance. Adds a penalty for failure to comply with reporting requirements under general excise tax law and transient accommodations tax law for collection of rent by a third party. Raises the unfair competition penalty under general excise tax law to adjust for inflation. Takes effect 1/1/2025. (SD1)
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Hawaii 2024 Regular Session
Relating To Opportunity Zones. [SB-2625]
[Taxes ]
[Economic Development ]
[Unemployment ]
[Small Business ]
Permanently excludes businesses within a federally designated opportunity zone from required unemployment insurance contributions and temporarily excludes those businesses from general excise and income tax for five years.
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Hawaii 2024 Regular Session
Relating To Taxation. [SB-2399]
[Agriculture ]
[Taxes ]
Exempts the gross proceeds received after 12/31/2023 by a farmer for the sale of produce from the general excise tax. (SD1)