Bill Text: HI HB984 | 2015 | Regular Session | Introduced

Hawaii House Bill 984 (Prior Session Legislation)

Introduced

Bill Title: General Excise Tax; Food; Exemption

Spectrum: Slight Partisan Bill (Democrat 6-2)

Status: (Introduced - Dead) 2015-01-29 - Referred to FIN, referral sheet 5 [HB984 Detail]

Download: Hawaii-2015-HB984-Introduced.html

HOUSE OF REPRESENTATIVES	H.B. NO.	984
TWENTY-EIGHTH LEGISLATURE, 2015
STATE OF HAWAII

A BILL FOR AN ACT

relating to exempting food from the general excise tax.

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 food. There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or income arising from the manufacture, production, packaging, and sale of food items within the State.

As used in this section, "food items" means any food or food product for home consumption except alcoholic beverages, tobacco, and food products prepared at the place of sale or at another location and sold primarily for immediate or nearly immediate consumption, and:

(1) In the case of those persons who are sixty years of age or over or who receive supplemental security income benefits under Title XVI of the Social Security Act (42 U.S.C. §1381 et seq.), and their spouses, includes meals prepared by and served in senior citizens' centers, apartment buildings occupied primarily by senior citizens, private nonprofit establishments (eating or otherwise) that feed senior citizens, private establishments that contract with the appropriate agency of the State to offer meals for senior citizens at concessional prices, and meals prepared for and served to residents of federally subsidized housing for the elderly;

(2) In the case of persons sixty years of age or over and persons who are physically or mentally handicapped or otherwise so disabled that they are unable to adequately prepare all of their meals, includes meals prepared for and delivered to them and their spouses at their home by a public or private nonprofit organization or by a private establishment that contracts with the appropriate state agency to perform meal services at concessional prices;

(3) In the case of narcotics addicts or alcoholics served by drug addiction or alcoholic treatment and rehabilitation programs, includes meals prepared and served under rehabilitation programs;

(4) In the case of disabled or blind recipients of benefits under Title II or Title XVI of the Social Security Act (42 U.S.C. §§401 et seq., 1381 et seq.) who are residents in a public or private nonprofit group living arrangement that serves not more than sixteen residents and is certified by the appropriate state agency or agencies under regulations issued under section 1616(e) of the Social Security Act (42 U.S.C. §1382e(e)(1)), includes meals prepared and served under the arrangement; and

(5) In the case of women and children temporarily residing in public or private nonprofit shelters for battered women and children, includes meals prepared and served by the residential shelters.

The term "food items" may be further defined by the department of taxation through the enumeration of items in rules or informational releases; provided that the department shall consult with the Food and Nutrition Service of the United States Department of Agriculture in further defining the term "food items" for food stamp purposes."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2015.

INTRODUCED BY:	_____________________________

Report Title:

General Excise Tax; Food; Exemption

Description:

Exempts the sale of food 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.