General Excise Tax
Hawaii 2023 Regular Session
Relating To Price Transparency. [HB-41]
[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.
Spread the world
Gettr Hawaii 2022 Regular Session
Relating To Taro. [HB-2466]
[Agriculture ]
[Food ]
[Taxes ]
Exempts the gross proceeds or income received from the sale of any product resulting from the cultivation and production of unprocessed taro from the general excise tax. Repeals 6/30/2027. (CD1)
Spread the world
Hawaii 2022 Regular Session
Relating To Tax Exemption. [SB-3101]
[Taxes ]
[Housing ]
[Property Tax ]
[Native American Affairs ]
Exempts any homestead development for the Department of Hawaiian Home Lands from the general excise tax and use tax. Effective 7/1/2050. (SD2)
Spread the world
Hawaii 2022 Regular Session
Relating To Taxation. [SB-2841]
[Taxes ]
[Agriculture ]
[Healthcare ]
[Consumer Protection ]
Exempts agricultural products, including produce, meat, and fish, from the general excise tax. Exempts over-the-counter drugs, medical supplies, and menstrual products from the general excise tax. Establishes a surcharge on the general excise tax and use tax for the sale or use of luxury cars.
Spread the world
Hawaii 2022 Regular Session
Relating To Feminine Hygiene Products. [SB-2954]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
[Public Health ]
Provides an exemption from the GET, beginning January 1, 2023, for the sale of feminine hygiene products in the State. Effective 1/1/2023. (SD1)
Spread the world
Hawaii 2022 Regular Session
Relating To Feminine Hygiene Products. [SB-2863]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
[Public Health ]
Exempts amounts received from the sale of feminine hygiene products from the general excise tax. Effective 10/18/2050. (HD1)
Spread the world
Hawaii 2022 Regular Session
Relating To General Excise Tax. [SB-2571]
[Taxes ]
[Food ]
[Poverty ]
[Human Services ]
Excludes Supplemental Nutrition Assistance Program-eligible grocery staples from general excise tax assessment.
Spread the world
Hawaii 2022 Regular Session
Relating To General Excise Tax Exemptions. [HB-1919]
[Taxes ]
[Healthcare ]
[Food ]
[Public Health ]
Exempts certain foods, medical services, and feminine hygiene products from the general excise tax.
Spread the world
Hawaii 2022 Regular Session
Relating To Feminine Hygiene Products. [SB-2431]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
[Public Health ]
Exempts the sale of feminine hygiene products from the general excise tax.
Spread the world
Hawaii 2022 Regular Session
Relating To The General Excise Tax. [SB-2509]
[Agriculture ]
[Taxes ]
[Food ]
Repeals an exemption to the general excise tax for genetically engineered agricultural products.
Spread the world
Hawaii 2022 Regular Session
Relating To Taxation. [SB-2475]
[Taxes ]
[Transportation and Motor Vehicles ]
Clarifies that amounts received or accrued for stevedoring services, wharfage, and demurrage services are exempt under the general excise tax law. (CD1)
Spread the world
Hawaii 2022 Regular Session
Relating To Feminine Hygiene Products. [HB-1636]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
[Public Health ]
Exempts the sale of feminine hygiene products from the general excise tax.
Spread the world
Hawaii 2022 Regular Session
Relating To Taxation. [HB-1627]
[Taxes ]
[Transportation and Motor Vehicles ]
Clarifies that amounts received or accrued for stevedoring services and related services, wharfage, and demurrage are exempt under the general excise tax law.
Spread the world
Hawaii 2022 Regular Session
Relating To The General Excise Tax. [SB-2303]
[Taxes ]
Authorizes the Director of Taxation to exempt a taxpayer whose annual general excise tax liability does not exceed $100 from monthly, quarterly, or semiannual general excise tax filing requirements; provided that the taxpayer files an annual return. Applies to taxable years beginning after 12/31/2022.
Spread the world
Hawaii 2022 Regular Session
Relating To General Excise Tax Exemptions. [HB-1590]
[Taxes ]
[Food ]
[Healthcare ]
[Public Health ]
[Poverty ]
[Human Services ]
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 (SNAP) or Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), regardless of the means of purchase and the SNAP or WIC eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs. Effective 1/1/2023.
Spread the world
Hawaii 2022 Regular Session
Relating To The General Excise Tax. [SB-2020]
[Taxes ]
Clarifies that, under the general excise tax law, sales to a licensed retail merchant, jobber, or other licensed seller for resale are only eligible for the wholesale tax rate if the resale is subject to the highest general excise tax rate. Adds a similar requirement for sales of tangible personal property to a service provider or for the purpose of providing transient accommodations. (SD1)
Spread the world
Hawaii 2022 Regular Session
Relating To The General Excise Tax. [HB-1407]
[Taxes ]
[Small Business ]
Clarifies that, under the general excise tax law, sales to a licensed retail merchant, jobber, or other licensed seller for resale are only eligible for the wholesale tax rate if the resale is subject to the highest general excise tax rate. Adds a similar requirement for sales of tangible personal property to a service provider or for the purpose of providing transient accommodations.
Spread the world
Hawaii 2022 Regular Session
Relating To Taxation. [SB-1265]
[Taxes ]
[Food ]
Increases the general excise tax to 4.5%. Doubles the amount of the refundable food/excise tax credit.
Spread the world
Hawaii 2022 Regular Session
Relating To Taxation. [SB-457]
[Taxes ]
[Property Tax ]
Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 3/31/2022.
Spread the world
Hawaii 2022 Regular Session
Relating To Coffee. [HB-1155]
[Agriculture ]
[Food ]
[Consumer Protection ]
[Small Business ]
[Trade ]
Requires and appropriates funds to the department of agriculture to apply to register the term "Kona Coffee Blend" as a geographical indication or a similar intellectual property registration with the United States Patent and Trademark Office. Establishes a surcharge on the sale of certain coffee commodifies to reimburse the general funds appropriated. Requires a roasted coffee or instant coffee to contain at least fifteen per cent coffee by weight from a geographic origin to use that geographic origin in labeling or advertising.