General Excise Tax
Hawaii 2023 Regular Session
Relating To Gambling. [SB-935]
[Gaming ]
[Taxes ]
[Healthcare ]
[Public Health ]
[Human Services ]
[Funding ]
Establishes the Gambling Addiction Special Fund within the Department of Human Services for the treatment of gambling addiction for Hawaii residents. Imposes a general excise tax on persons engaged in the arrangement, provision, or sale within the State of vacation packages or other recreational services that promote gambling or gambling devices that is not prohibited by state law. Effective 7/1/2050. (SD1)
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Gettr Hawaii 2023 Regular Session
Relating To General Excise Tax Exemptions. [SB-1053]
[Taxes ]
[Food ]
[Healthcare ]
[Public Health ]
[Poverty ]
[Consumer Protection ]
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 or Special Supplemental Nutrition Program for Women, Infants, and Children, regardless of the means of purchase and the program eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs. Effective January 1, 2024.
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Hawaii 2023 Regular Session
Relating To Health Care Services. [SB-1128]
[Healthcare ]
[Taxes ]
[Medicare and Medicaid ]
[Public Health ]
Exempts gross proceeds from medical services provided by physicians and advanced practice registered nurses acting in the capacity of a primary care provider from the general excise tax. Effective 1/1/2024.
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Hawaii 2023 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 2023 Regular Session
Relating To The General Excise Tax. [HB-662]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Pharmaceuticals ]
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 12/31/2023. Effective 6/30/3000. (HD1)
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Hawaii 2023 Regular Session
Relating To The General Excise Tax. [HB-625]
[Taxes ]
[Consumer Protection ]
[Small Business ]
[Economic Development ]
Establishes an annual general excise tax holiday for consumers and businesses for items with a retail price under $2,000; provided that businesses pass savings on to consumers.
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Hawaii 2023 Regular Session
Relating To General Excise Tax Exemptions For Medical Services. [HB-688]
[Healthcare ]
[Taxes ]
Exempts medical services from the general excise tax.
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Hawaii 2023 Regular Session
Relating To General Excise Tax Exemptions. [HB-623]
[Taxes ]
[Healthcare ]
[Food ]
Exempts foods and medical services products from the general excise tax.
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Hawaii 2023 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 2023 Regular Session
Relating To The Retention Of Health Care Providers. [SB-761]
[Healthcare ]
[Taxes ]
[Public Health ]
Beginning July 1, 2024, provides a general excise tax exemption for medical services performed by health care providers.
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Hawaii 2023 Regular Session
Relating To General Excise Tax Exemption For Food. [HB-687]
[Food ]
[Taxes ]
Exempts food products from the general excise tax.
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Hawaii 2023 Regular Session
Relating To Price Transparency. [HB-514]
[Consumer Protection ]
[Taxes ]
[Small Business ]
Requires all businesses engaged in the sale of goods to include the amount of general excise tax owed in any display or tag indicating the price of the goods. Effective 1/1/2024.
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Hawaii 2023 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)
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Hawaii 2023 Regular Session
Relating To Transportation Financing. [SB-492]
[Transportation and Motor Vehicles ]
[Taxes ]
[Budget and Spending ]
[Finance ]
Authorizes a county that has adopted a surcharge to state tax to extend the surcharge to 12/31/2053. Extends the end date of the one percent Transient Accommodation Tax increase to 12/31/2053. Requires the State Auditor to conduct an audit and annual review of the Honolulu Authority for Rapid Transportation until 12/31/2053. Requires the Comptroller to certify the Honolulu Authority for Rapid Transportation's invoices for capital costs until 12/31/2053.
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Hawaii 2023 Regular Session
Relating To Taro. [HB-284]
[Agriculture ]
[Taxes ]
[Food ]
Exempts from the general excise tax the gross proceeds or income received from the sale of any product resulting from the cultivation and production of unprocessed taro and value-added products whose primary ingredient is taro or taro leaf. Effective 6/30/3000. Repeals 6/30/2028. (HD2)
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Hawaii 2023 Regular Session
Relating To Health Care Services. [HB-240]
[Healthcare ]
[Taxes ]
[Medicare and Medicaid ]
[Public Health ]
Exempts gross proceeds from medical services provided by physicians and advanced practice registered nurses acting in the capacity of a primary care provider from the general excise tax. Effective 1/1/2024.
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Hawaii 2023 Regular Session
Relating To General Excise Tax Exemptions. [SB-241]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Food ]
Establishes general excise tax exemptions for food, medical services, and feminine hygiene products.
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Hawaii 2023 Regular Session
Relating To Taxation. [SB-176]
[Taxes ]
[Budget and Spending ]
[Property Tax ]
[Funding ]
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 for counties with a population greater than five hundred thousand.
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Hawaii 2023 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 2023 Regular Session
Relating To The General Excise Tax. [HB-74]
[Taxes ]
[Transportation and Motor Vehicles ]
[Aerospace ]
[Construction ]
[Small Business ]
[Economic Development ]
Establishes a temporary general excise tax exemption for amounts received from the servicing and maintenance of helicopters in an aircraft service and maintenance facility outside any Hawaii airport or from the construction of a facility that services and maintains helicopters where at least 75% of the helicopters serviced and maintained annually in the facility are equipped with quiet technology. Effective 7/1/3000. Sunsets 12/31/2028. (SD2)