Bill Text: HI HB66 | 2016 | Regular Session | Introduced
Bill Title: General Excise Tax; Exemption; Scientific Contracts; GET; General Excise Tax Exemption for Certain Scientific Contracts With the United States
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-12-17 - Carried over to 2016 Regular Session. [HB66 Detail]
Download: Hawaii-2016-HB66-Introduced.html
HOUSE OF REPRESENTATIVES |
H.B. NO. |
66 |
TWENTY-EIGHTH LEGISLATURE, 2015 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to the general excise tax exemption for certain scientific contracts with the united states.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 238-3, Hawaii Revised Statutes, is amended by amending subsection (j) to read as follows:
"(j) The tax imposed by this chapter
shall not apply to any use of property, services, or contracting exempted by [section
237-26 or] section 237-29."
SECTION 2. Section 237-26, Hawaii Revised Statutes, is repealed.
["§237-26 Exemption of certain
scientific contracts with the United States. (a) Any provision of
law to the contrary notwithstanding, there shall be exempted from the measure
of the taxes imposed by chapter 237, all of the gross proceeds derived by a
contractor or subcontractor arising from the performance of any scientific work
as defined in subsection (b), under a contract or subcontract entered into with
the United States (including any agency or instrumentality thereof but not
including national banks), and all of the gross proceeds derived from the sale
of tangible personal property by a seller of such tangible personal property to
such contractor or subcontractor; provided the exemption herein shall apply
only to such tangible personal property which is to be affixed to, or to become
a physical, integral part of the scientific facility, or which is to be
entirely consumed during the performance of the service required by the
contract or subcontract.
(b) For purposes of this section,
"scientific work" is work involving primarily the research and
development for, or the design, manufacture, instrumentation, installation,
maintenance, or operation of aerospace, agricultural, astronomical, biomedical,
electronic, geophysical, oceanographic, test range, or other scientific
facilities. Maintenance or operation, for purposes of this section, shall
include housekeeping functions in providing certain nonscientific logistic and
support services."]
SECTION 3. Statutory material to be repealed is bracketed and stricken.
SECTION 4. This Act shall take effect on July 1, 2015.
INTRODUCED BY: |
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Report Title:
General Excise Tax; Exemption; Scientific Contracts; GET; General Excise Tax Exemption for Certain Scientific Contracts With the United States
Description:
Repeals the general excise tax exemption for certain scientific contracts with the United States.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.