Bill Text: HI SB1348 | 2024 | Regular Session | Introduced
Bill Title: Relating To General Excise Tax Exemptions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-12-11 - Carried over to 2024 Regular Session. [SB1348 Detail]
Download: Hawaii-2024-SB1348-Introduced.html
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THE SENATE |
S.B. NO. |
1348 |
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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:
"§237- Exemption
for groceries. Any provision
of law to the contrary notwithstanding, there shall be exempted from the
measure of the taxes imposed by this chapter, all of the gross proceeds derived
from the sale of groceries.
For
purposes of this section, "groceries" means products eligible to be
purchased with the United States Department of Agriculture's Supplemental
Nutrition Assistance Program benefits."
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 certain health products. (a) As used in this section:
"Feminine
hygiene products" means a sanitary napkin, sanitary towel, tampon, panty
liner, douche, feminine hygiene syringe, menstrual cup, sanitary pad, or
vaginal cream, foam, ointment, jelly, powder, or spray used for hygiene purposes.
"Incontinence
products" means an absorbent single-use garment worn by humans who are
incapable of, or have difficulty, controlling their bladder or bowel movements
and includes an absorbent single-use product, not worn on the body, designed to
protect furniture or other tangible personal property from soiling or damage
due to human incontinence.
"Over-the-counter
medicines" means over-the-counter drugs regulated by the United States Food
and Drug Administration as safe and effective for use by humans.
(b) Any provision of law to the contrary notwithstanding, there shall be exempted from the measure of the taxes imposed by this chapter, all of the gross proceeds derived from the sale of feminine hygiene products, incontinence products, and over-the-counter medicines."
SECTION
3. New statutory material is
underscored.
SECTION
4. This Act, upon its approval, shall
take effect on January 1, 2024.
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INTRODUCED BY: |
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BY REQUEST |
Report Title:
General Excise Tax; Exemptions; Groceries; Health Products
Description:
Exempts certain groceries, feminine hygiene products, incontinence products, and over-the-counter drugs 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.
