Bill Text: HI SB2514 | 2018 | Regular Session | Amended


Bill Title: Relating To Taxation.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-06-13 - Act 041, 06/12/2018 (Gov. Msg. No. 1141). [SB2514 Detail]

Download: Hawaii-2018-SB2514-Amended.html

THE SENATE

S.B. NO.

2514

TWENTY-NINTH LEGISLATURE, 2018

S.D. 1

STATE OF HAWAII

H.D. 1

 

C.D. 1

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO TAXATION.

 

 

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-     Engaging in business in the State.  A person is engaging in business in the State, whether or not the person has a physical presence in the State, if in the current or immediately preceding calendar year:

     (1)  The person's gross income or gross proceeds from the sale of tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State is $100,000 or more; or

     (2)  The person sold tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State in two hundred or more separate transactions."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2018, and shall apply to taxable years beginning after December 31, 2017.


 


 

Report Title:

Tax Administration; General Excise Tax; Online Sales; Interstate Sales; Collection

 

Description:

Provides that a person is engaging in business in the State for the purpose of the general excise tax law if, in the current or immediately preceding calendar year, the person has $100,000 or more in gross income, or two hundred or more separate transactions, from the sale of tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State.  (CD1)

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

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