Bill Text: HI HB1143 | 2023 | Regular Session | Introduced
Bill Title: Relating To General Excise Tax Exemptions.
Spectrum: Slight Partisan Bill (Democrat 6-2)
Status: (Introduced - Dead) 2023-01-30 - Referred to ECD, FIN, referral sheet 3 [HB1143 Detail]
Download: Hawaii-2023-HB1143-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1143 |
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THIRTY-SECOND LEGISLATURE, 2023 |
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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:
SECTION
1. The legislature finds that Hawaii has the highest cost of living
in the nation. The general excise tax is levied on nearly all
economic activity, which creates a highly regressive tax system by
disproportionately affecting low-income and middle-class families as a
percentage of total income. Although businesses are required to pay
general excise taxes out of their gross receipts, those taxes are passed on to
customers in the form of higher prices.
Because the general
excise tax affects almost all areas of economic activity, it can make it
difficult for average families to afford basic life expenses. The purpose of
this Act is to help alleviate the general excise tax burden on local households
by exempting feminine hygiene products.
SECTION 2. Chapter
237, Hawaii Revised Statutes, is amended by adding a new section to be
appropriately designated and to read as follows:
"§237- Exemption
for feminine hygiene products. (a) There shall be
exempted from, and excluded from the measure of, the taxes imposed by this
chapter all of the gross proceeds arising from the sale of feminine hygiene
products.
(b) As
used in this section, "feminine hygiene product" means: a sanitary
napkin, sanitary towel, tampon, panty liner, douche, feminine hygiene syringes,
menstrual cup, sanitary pad, or vaginal creams, foams, ointments, jellies,
powders, and sprays used for hygiene purposes."
SECTION 3. In
codifying the new section added by section 2 of this Act, the revisor of
statutes shall substitute appropriate section numbers for the letters used in
designating the new sections in this Act.
SECTION 4. New
statutory material is underscored.
SECTION 5. This act
shall take effect upon its approval and shall apply to taxable years beginning
after December 31, 2023.
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INTRODUCED BY: |
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Report Title:
General Excise Tax; Feminine Hygiene Products, Exemption
Description:
Exempts feminine hygiene products from the general excise tax.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
