Bill Text: HI SB705 | 2015 | Regular Session | Amended
Bill Title: General Excise Tax; Exemption; Environment; Clean Alternative Fuel Vehicles; Electric Vehicle Batteries; Electric Vehicle Infrastructure
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Introduced - Dead) 2015-02-09 - Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. [SB705 Detail]
Download: Hawaii-2015-SB705-Amended.html
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THE SENATE |
S.B. NO. |
705 |
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TWENTY-EIGHTH LEGISLATURE, 2015 |
S.D. 1 |
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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. The purpose of this Act is to provide a general excise tax exemption on gross proceeds arising from the construction, sale, installation, service, repair, modification, improvement, or lease of clean alternative fuel vehicles, electric vehicle batteries, and electric vehicle infrastructure for three and one-half years to encourage and accelerate the use of clean alternative fuel vehicles, electric vehicle batteries, and electric vehicle infrastructure.
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 clean alternative fuel vehicles, electric vehicle batteries, and electric vehicle infrastructure. (a) This chapter shall not apply to gross proceeds received from the construction, sale, installation, service, repair, modification, improvement, or lease of:
(1) New passenger motor vehicles that use at least four wheels, are designed for transporting no more than ten passengers, and are exclusively powered by a clean alternative fuel;
(2) Electric vehicle batteries; and
(3) Electric vehicle infrastructure.
(b) For purposes of this section:
"Battery charging station" means an electrical component assembly or cluster of component assemblies designed to charge electric vehicle batteries that meet or exceed state electrical installation standards, codes, and rules.
"Battery exchange station" means a fully automated facility that will enable an electric vehicle with an exchangeable battery to enter a drive lane and exchange the depleted battery with a fully charged battery through a fully automated process that meets or exceeds state electrical installation standards, codes, and rules.
"Clean alternative fuel" means natural gas, propane, hydrogen, or electricity.
"Electric vehicle infrastructure" means battery charging stations, rapid charging stations, and battery exchange stations.
"Rapid charging station" means an industrial grade electrical outlet that allows for faster recharging of electric vehicle batteries through higher power levels that meet or exceed state electrical installation standards, codes, and rules.
(c) The seller shall keep records necessary for the department of taxation to verify eligibility under this section.
(d) Sellers may make a tax exempt sale under this section if the buyer provides the seller with an exemption certification in a form and manner prescribed by the director of taxation. The seller shall retain a copy of the certificate for the seller's files.
(e) The director of taxation shall adopt rules, pursuant to chapter 91, necessary to administer this section."
SECTION 3. If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the Act that can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.
SECTION 4. New statutory material is underscored.
SECTION 5. This Act, upon its approval, shall apply to gross proceeds received after December 31, 2015; provided that this Act shall be repealed on January 1, 2019.
Report Title:
General Excise Tax; Exemption; Environment; Clean Alternative Fuel Vehicles; Electric Vehicle Batteries; Electric Vehicle Infrastructure
Description:
Provides a general excise tax exemption on gross proceeds received from the construction, sale, installation, service, repair, modification, improvement, or lease of clean alternative fuel vehicles, electric vehicle batteries, and electrical vehicle infrastructure. Repeals January 1, 2019. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
