General Excise Tax
Hawaii 2024 Regular Session
Relating To Taxation. [HB-1738]
[Taxes ]
[Economic Development ]
[Tourism ]
Directs the Department of Taxation, in consultation with the Department of Business, Economic Development, and Tourism, to study the feasibility of replacing the income and general excise taxes with a new retail sales tax or other tax. Requires the Department of Taxation to submit a report of its findings and recommendations, including proposed implementing legislation, to the Legislature prior to the 2025 Regular Session.
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Gettr Hawaii 2024 Regular Session
Relating To Taxation. [HB-1724]
[Taxes ]
Exempts the sale of precious metal bullion from the general excise tax.
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Hawaii 2024 Regular Session
Relating To General Excise Tax. [HB-1699]
[Taxes ]
[Food ]
[Healthcare ]
Exempts food and medical services from the general excise tax.
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [HB-1675]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Budget and Spending ]
Exempts from the general excise tax amounts received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a medical practitioner for health care related goods and services purchased under Medicaid, Medicare, or TRICARE. Takes effect 12/31/2050. Sunsets 1/1/2026. (SD1)
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Hawaii 2024 Regular Session
Relating To General Excise Tax. [SB-2171]
[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 1/1/2030.
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [SB-2169]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Budget and Spending ]
[Finance ]
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 The General Excise Tax. [HB-1135]
[Taxes ]
[Food ]
[Healthcare ]
[Budget and Spending ]
[Public Health ]
[Poverty ]
[Human Services ]
Reduces, then later 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. Reduces, then later exempts, the tax collected for the sale of nonprescription drugs.
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Hawaii 2024 Regular Session
Relating To General Excise Tax Exemption For Medical Services. [HB-887]
[Healthcare ]
[Taxes ]
[Finance ]
Exempts medical services from the general excise tax.
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Hawaii 2024 Regular Session
Relating To Taxation. [SB-796]
[Agriculture ]
[Taxes ]
Exempts the gross proceeds received by a farmer for the sale of produce from the general excise tax.
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Hawaii 2024 Regular Session
Relating To Opportunity Zones. [HB-1618]
[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 General Excise Tax Exemptions. [SB-1348]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
[Budget and Spending ]
[Food ]
Exempts certain groceries, feminine hygiene products, incontinence products, and over-the-counter drugs from the general excise tax.
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Hawaii 2024 Regular Session
Relating To Hearing Aids. [SB-606]
[Healthcare ]
[Taxes ]
[Pharmaceuticals ]
[Public Health ]
Exempts from the general excise tax, gross receipts received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual, from the sale of hearing aids. Effective 12/31/2050. Sunsets 1/1/2026. (SD2)
Sponsored by: Sen. Joy A. San Buenaventura Carried Over To 2024 Regular Session. on 12/11/2023
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Hawaii 2024 Regular Session
Relating To General Excise Tax. [SB-1118]
[Taxes ]
[Food ]
[Healthcare ]
[Public Health ]
[Poverty ]
[Human Services ]
Reduces and eliminates the general excise tax for the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program or Special Supplemental Nutrition Program for Women, Infants, and Children over a four-year period. Reduces and eliminates the general excise tax for the sale of nonprescription drugs, medical supplies, and durable medical equipment over a four-year period.
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [SB-1576]
[Taxes ]
[Consumer Protection ]
[Food ]
[Pharmaceuticals ]
Gradually reduces the general excise tax rate imposed on the retail sale of groceries and nonprescription medication over a period of four years until eliminated in calendar year 2027. Preserves the county surcharge on tax and the general excise tax on wholesales of groceries and nonprescription medication. Effective 1/1/2024.
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Hawaii 2024 Regular Session
Relating To Taxation. [SB-995]
[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 2024 Regular Session
Relating To General Excise Tax Exemptions. [HB-1143]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
[Public Health ]
Exempts feminine hygiene products from the general excise tax.
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [SB-102]
[Healthcare ]
[Taxes ]
Exempts services provided by a hospital, infirmary, medical clinic, health care facility, pharmacy, or licensed medical practitioner from the general excise tax.
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [SB-1035]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
Exempts from the general excise tax those medical and dental services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits. (CD1)
Sponsored by: Sen. Angus L.K. McKelvey Act 047, 06/03/2024 (gov. Msg. No. 1147). on 06/03/2024
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Hawaii 2024 Regular Session
Relating To Hearing Aids. [HB-935]
[Healthcare ]
[Taxes ]
[Consumer Protection ]
[Senior Citizens ]
Exempts from the general excise tax, gross receipts received from the sale of hearing aids.
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Hawaii 2024 Regular Session
Relating To The General Excise Tax. [HB-1429]
[Taxes ]
[Consumer Protection ]
[Food ]
[Pharmaceuticals ]
Gradually reduces the general excise tax rate imposed on the retail sale of groceries and nonprescription medication over a period of four years until eliminated in calendar year 2027. Preserves the county surcharge on tax and the general excise tax on wholesales of groceries and nonprescription medication. Effective 1/1/2024.