Bill Text: HI SB361 | 2021 | Regular Session | Amended
Bill Title: Relating To General Excise Tax.
Spectrum: Moderate Partisan Bill (Democrat 7-1)
Status: (Engrossed - Dead) 2021-03-12 - Referred to HHH, JHA, FIN, referral sheet 23 [SB361 Detail]
Download: Hawaii-2021-SB361-Amended.html
THE SENATE |
S.B. NO. |
361 |
THIRTY-FIRST LEGISLATURE, 2021 |
S.D. 2 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO 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- Supplemental
Nutrition Assistance Program eligible groceries exemption. (a)
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 sale
of groceries eligible under the federal Supplemental Nutrition Assistance Program.
(b) As used in this section:
"Food" or "food product"
means substances, whether in liquid, concentrated, solid, frozen, dried, or
dehydrated form, that are sold for ingestion or chewing by humans and are
consumed for their taste or nutritional value. "Food" or "food product"
does not include food or food ingredients sold from a vending machine, whether
cold or hot; alcoholic beverages; dietary supplements; prepared food; soft drinks;
or tobacco.
"Groceries"
means any food or food product for home consumption. The term "groceries" may be further
defined by the department by rule through the enumeration of items in rules or
tax informational releases; provided that the department shall consult with the
federal Food and Nutrition Service of the United States Department of
Agriculture in further defining the term "groceries" for purposes of
the Supplemental Nutrition Assistance Program.
"Soft
drinks" means non-alcoholic beverages that contain natural or artificial
sweeteners. "Soft drinks" does
not include beverages that contain:
(1) Milk or milk
products;
(2) Soy, rice, or
similar milk substitutes; or
(3) Greater than
fifty per cent vegetable or fruit juice by volume."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2050.
Report Title:
General Excise Tax; Supplemental Nutrition Assistance Program; Groceries; Exemption
Description:
Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP), regardless of the means of purchase and the SNAP eligibility of the person. Effective 7/1/2050. (SD2)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.