General Excise Tax
Hawaii 2021 Regular Session
Relating To General Excise Tax Exemptions. [SB-849]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Food ]
[Public Health ]
Establishes general excise tax exemptions for food, medical services, and feminine hygiene products.
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Gettr Hawaii 2021 Regular Session
Relating To General Excise Tax. [SB-919]
[Taxes ]
[Media and Advertising ]
[Telecommunications ]
Exempts from the general excise tax the sales of advertisements by radio broadcasting stations.
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Hawaii 2021 Regular Session
Relating To General Excise Tax Exemptions. [HB-638]
[Taxes ]
[Healthcare ]
[Food ]
[Public Health ]
Exempts certain foods, medical services, and feminine hygiene products from the general excise tax.
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Hawaii 2021 Regular Session
Relating To General Excise Tax Exemptions. [SB-608]
[Taxes ]
[Food ]
[Healthcare ]
[Public Health ]
[Poverty ]
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.
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Hawaii 2021 Regular Session
Relating To General Excise Tax. [SB-594]
[Taxes ]
[Small Business ]
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 12/31/2021. (SD1)
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Hawaii 2021 Regular Session
Relating To Affordable Housing. [HB-520]
[Housing ]
[Taxes ]
[Real Estate ]
[Construction ]
[Economic Development ]
Provides that an exemption from the general excise tax established by section 201H-36, Hawaii Revised Statutes, that has been approved by the Hawaii housing finance and development corporation shall be provided once the qualified person or firm has filed or recorded the regulatory agreement in land court or the bureau of conveyances, whichever is appropriate.
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Hawaii 2021 Regular Session
Relating To The General Excise Tax. [HB-277]
[Taxes ]
Short form bill relating to the general excise tax.
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Hawaii 2021 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.
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Hawaii 2021 Regular Session
Relating To General Excise Tax. [SB-361]
[Taxes ]
[Food ]
[Poverty ]
[Budget and Spending ]
[Consumer Protection ]
[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), regardless of the means of purchase and the SNAP eligibility of the person. Effective 7/1/2050. (SD2)
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Hawaii 2021 Regular Session
Relating To Taxation. [HB-158]
[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.
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Hawaii 2021 Regular Session
Relating To State Funds. [HB-58]
[Taxes ]
[Real Estate ]
[Budget and Spending ]
[Property Tax ]
[Funding ]
From 1/1/2022 through 12/31/2023, temporarily suspends certain general excise and use tax exemptions. Increases conveyance taxes for the sale of non-commercial properties valued at $4,000,000 or greater. Effective 1/1/2022. (HB58 CD1)
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Hawaii 2021 Regular Session
Relating To Taxation. [SB-148]
[Taxes ]
[Real Estate ]
[Housing ]
Requires landlords, lessors, or plaintiffs in a summary possession action based on nonpayment of monetary rent to submit a general excise tax license in good standing as a condition to the issuance of a writ of possession. Effective 5/6/2137. (HD1)
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Hawaii 2021 Regular Session
Relating To General Excise Tax Exemptions. [HB-27]
[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.
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Hawaii 2019 Regular Session
Relating To General Excise Tax. [SB-993]
[Taxes ]
[Food ]
Provides a general excise tax exemption for certain food or food ingredients.
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Hawaii 2019 Regular Session
Relating To Transient Accommodations. [SB-986]
[Taxes ]
[Housing ]
[Real Estate ]
[Tourism ]
[Property Tax ]
[Consumer Protection ]
[Economic Development ]
Allows a transient accommodations broker to register as a tax collection agent for its operators and plan managers. Requires operators and plan managers to provide a statement to the transient accommodations broker confirming compliance with all applicable land use and tax laws. Requires the operator or plan manager to provide verification of compliance with state and county land use laws. Requires an operator or plan manager to remove a transient accommodation advertisement upon notice that the property is not in compliance with state law or county
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Hawaii 2019 Regular Session
Relating To The Hawaii Tourism Authority. [SB-713]
[Tourism ]
[Taxes ]
[Housing ]
[Real Estate ]
[Budget and Spending ]
[Economic Development ]
Establishes a 1-time amnesty program for certain delinquent transient accommodations and general excise tax obligations. Allows transient accommodations brokers to register as a tax collection agent for its operators and plan managers. Requires registered tax collection agents to inquire with their operators and plan managers whether the transient accommodation is in compliance with all state and county land use and tax laws. Requires the operator or plan manager to provide verification of compliance with state and county land use laws. Requires
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Hawaii 2019 Regular Session
Relating To Taxation. [SB-578]
[Taxes ]
[Disaster Relief ]
[Funding ]
Extends the period that a county may adopt a surcharge on state tax, under certain conditions, from March 31, 2019, to December 31, 2019. Allows a county with a population equal to or less than five hundred thousand that adopts a surcharge on state tax to use surcharge revenues for disaster relief.
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Hawaii 2019 Regular Session
Relating To The General Excise Tax. [SB-530]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Senior Citizens ]
[Public Health ]
[Disabilities ]
Exempts from the general excise tax gross receipts from the sale of mobility enhancing equipment, hearing aids, prosthetic devices, durable medical equipment, and prescription drugs sold pursuant to a doctor's prescription. Amends the definition of "prosthetic device" to include a replacement, corrective, or supportive device worn on or in the body. (SB530 HD1)
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Hawaii 2019 Regular Session
Relating To Taxation. [SB-473]
[Taxes ]
[Budget and Spending ]
[Property Tax ]
Specifies how certain percentages of the county surcharge on state general excise tax may be used by a county with a population equal to or less than 500,000.
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Hawaii 2019 Regular Session
Relating To Taxation. [SB-403]
[Taxes ]
[Property Tax ]
Extends the deadline by which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 3/31/2020.