Bill Text: HI SB3069 | 2014 | Regular Session | Introduced

Hawaii Senate Bill 3069 (Prior Session Legislation)

Introduced

Bill Title: Producer; Agricultural Products; Horticultural Products; General Excise Tax

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-27 - Referred to AGL, WAM. [SB3069 Detail]

Download: Hawaii-2014-SB3069-Introduced.html

THE SENATE	S.B. NO.	3069
TWENTY-SEVENTH LEGISLATURE, 2014
STATE OF HAWAII

A BILL FOR AN ACT

relating to THE GENERAL EXCISE TAX.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Section 237-5, Hawaii Revised Statutes, is amended to read as follows:

"§237-5 "Producer" defined. "Producer" means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natural resource products, or engaged in the business of fishing or aquaculture, for sale, or for shipment or transportation out of the State, of the agricultural or aquaculture products in their natural or processed state, or butchered and dressed, or the natural resource products, or fish.

As used in this section "agricultural products" include floricultural, horticultural, viticultural, forestry, nut, coffee, dairy, livestock, poultry, bee, animal, and any other farm, agronomic, or plantation products[.]; provided that the term shall not include horticultural products that go through another life cycle out of state before consumption."

SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 3. This Act shall take effect on January 1, 2014.

INTRODUCED BY:	_____________________________

Report Title:

Producer; Agricultural Products; Horticultural Products; General Excise Tax

Description:

Excludes horticultural products that go through another life cycle out of the state before consumption from being categorized as agricultural products produced by a producer for purposes of 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.