Bill Text: HI HB1590 | 2022 | Regular Session | Introduced
Bill Title: Relating To General Excise Tax Exemptions.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Introduced - Dead) 2022-01-26 - Referred to HHH, CPC, FIN, referral sheet 1 [HB1590 Detail]
Download: Hawaii-2022-HB1590-Introduced.html
HOUSE OF REPRESENTATIVES |
H.B. NO. |
1590 |
THIRTY-FIRST LEGISLATURE, 2022 |
|
|
STATE OF HAWAII |
|
|
|
|
|
|
||
|
A BILL FOR AN ACT
relating to general excise tax exemptions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 237, Hawaii Revised Statutes, is amended by adding two new sections to be appropriately designated and to read as follows:
"§237- Exemption
for eligible groceries. (a) There
shall be exempted from, and excluded from the measure of, the taxes imposed by
this chapter all of the gross proceeds or income received from the sale of all
groceries eligible for purchase under the Supplemental Nutrition Assistance
Program and Special Supplemental Nutrition Program for Women, Infants, and Children
within the State, regardless of the means of purchase and the eligibility of
the purchaser for Supplemental Nutrition Assistance Program or Special Supplemental
Nutrition Program for Women, Infants and Children benefits.
(b) As used in this section:
"Food" or "food product" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value.
"Groceries" means any food or food product for home consumption. The term "groceries" may be further defined by the department by rule through the enumeration of items in rules or tax informational releases; provided that the department shall consult with the federal Food and Nutrition Service of the United States Department of Agriculture in further defining the term "groceries" for purposes of the Supplemental Nutrition Assistance Program and Special Supplemental Nutrition Program for Women, Infants, and Children.
§237-
Exemption for nonprescription drugs. (a)
There shall be exempted
from, and excluded from the measure of, the taxes imposed by this chapter all
of the gross proceeds or income received from the sale of nonprescription drugs.
(b) As used in this section:
"Drug" means:
(1) Articles recognized
in the official United States Pharmacopoeia, official United States
Pharmacopoeia Dispensing Information, official Homeopathic Pharmacopoeia of the
United States, or official National Formulary, or any supplement to any of
them;
(2) Articles intended
for use in the diagnosis, cure, mitigation, treatment, or prevention of disease
in humans or animals;
(3) Articles (other
than food or clothing) intended to affect the structure or any function of the
body of humans or animals; or
(4) Articles intended
for use as a component of any article specified in paragraph (1), (2), or (3);
provided that the term "drug" shall not include devices or their
components, parts or accessories, cosmetics, or liquor as defined in section
281-1.
"Nonprescription drug" means any
packaged, bottled, or nonbulk chemical, drug, or medicine that may be lawfully
sold without a practitioner's order."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect on January 1, 2023.
INTRODUCED BY: |
_____________________________ |
Report Title:
General Excise Tax; Supplemental Nutrition Assistance Program; Special Supplemental Nutrition Program for Women, Infants, and Children; Groceries; Nonprescription Drugs; Exemption
Description:
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.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.