Bill Text: HI HB1050 | 2024 | Regular Session | Amended
Bill Title: Relating To General Excise Tax Exemptions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-12-11 - Carried over to 2024 Regular Session. [HB1050 Detail]
Download: Hawaii-2024-HB1050-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1050 |
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THIRTY-SECOND LEGISLATURE, 2023 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO GENERAL EXCISE TAX EXEMPTIONS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
"§237- Exemption for groceries. (a)
Any provision of law to the contrary notwithstanding, there shall be exempted
from, and excluded from the measure of, the taxes imposed by this chapter all
of the gross proceeds derived from the sale of groceries.
(b) For purposes of this section, "groceries"
means products eligible to be purchased with the United States Department of
Agriculture's Supplemental Nutrition Assistance Program benefits.
§237- Exemption for certain health products. (a)
Any provision of law to the contrary notwithstanding, there shall be
exempted from, and excluded from the measure of, the taxes imposed by this
chapter all of the gross proceeds derived from the sale of feminine hygiene
products, incontinence products, and over-the-counter medicines.
(b)
As used in this section:
"Feminine
hygiene products" means a sanitary napkin, sanitary towel, tampon, panty
liner, douche, feminine hygiene syringe, menstrual cup, sanitary pad, or
vaginal cream, foam, ointment, jelly, powder, or spray used for hygiene
purposes.
"Incontinence
products" means an absorbent single-use garment worn by humans who are
incapable of, or have difficulty, controlling their bladder or bowel movements
and includes an absorbent single-use product, not worn on the body, designed to
protect furniture or other tangible personal property from soiling or damage
due to human incontinence.
"Over-the-counter
medicines" means over-the-counter drugs regulated by the United States Food
and Drug Administration as safe and effective for use by humans."
SECTION
2. New statutory material is
underscored.
SECTION
3. This Act shall take effect on June
30, 3000.
Report Title:
General Excise Tax; Exemptions; Groceries; Health Products
Description:
Exempts all gross proceeds derived from the sale of certain groceries, feminine hygiene products, incontinence products, and over-the-counter drugs from the general excise tax. Effective 6/30/3000. (HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
