Bill Text: HI HB180 | 2025 | Regular Session | Introduced
Bill Title: Relating To General Excise Tax Exemptions.
Spectrum: Partisan Bill (Democrat 16-0)
Status: (Introduced) 2025-01-21 - Referred to HSH, ECD, FIN, referral sheet 1 [HB180 Detail]
Download: Hawaii-2025-HB180-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
180 |
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THIRTY-THIRD LEGISLATURE, 2025 |
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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. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§237- Exemption for groceries. (a) Notwithstanding any provision of law to the contrary, 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) For
the purposes of 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. "Groceries"
may be further defined by the department of taxation by rule through the
enumeration of items in rules or tax informational release; 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."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2025.
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INTRODUCED BY: |
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Report Title:
General Excise Tax; WIC; Groceries; Exemption
Description:
Exempts the tax collected on 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.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
