Category Archives: General Excise (HRS 237)

SB 3335 SD 1

SUBJECT:  INCOME, GENERAL EXCISE, TOBACCO, MISCELLANEOUS, Legalize and Tax Adult-Use Cannabis

BILL NUMBER: SB 3335 SD 1

INTRODUCED BY: Senate Committees on Health and Human Services and Judiciary

EXECUTIVE SUMMARY: Establishes the Hawaiʻi Cannabis Authority and Cannabis Control Board within the Department of Commerce and Consumer Affairs to regulate all aspects of the cannabis plant. Establishes the Cannabis Control Implementation Advisory Committee. Beginning January 1, 2026, legalizes the personal adult use of cannabis. Establishes taxes for adult-use cannabis and medical cannabis sales. Transfers the personnel and assets of the Department of Health and assets of the Department of Agriculture to the Hawaiʻi Cannabis Authority. Continue reading SB 3335 SD 1

HB 1675 HD 1

SUBJECT: GENERAL EXCISE, Exemption for Medical Services by Physicians and Advanced Practice Registered Nurses

BILL NUMBER: HB 1675 HD 1

INTRODUCED BY: House Committee on Health & Homelessness

EXECUTIVE SUMMARY: Beginning 1/1/2026, exempts medical services provided by physicians and advanced practice registered nurses acting in the capacity of a primary care provider from the general excise tax. Continue reading HB 1675 HD 1

HB 2673 HD 2

SUBJECT: GENERAL EXCISE, FUEL, Allow county revenues to repair private roadways used by the public

BILL NUMBER: HB 2673 HD 2

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY: Permits the counties to use county surcharge revenues for maintenance of private roadways that are open to the public. Requires the counties to use fuel taxes for reconstruction, improvement, repair, and maintenance of private roads that are open to the  public. Continue reading HB 2673 HD 2

HB 2570 HD 1

SUBJECT: GENERAL EXCISE, INCOME, Requirements for Out-of-State Attorneys

BILL NUMBER: HB 2570 HD 1

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY: Amends the process by which out-of-state attorneys are admitted to practice in Hawaii’s courts by requiring petitions or motions for a pro hac vice appearance for a court proceeding or arbitration proceeding to be supported by evidence of local counsel’s Hawaiʻi business registration, the applicant’s Hawaiʻi general excise tax license number, an affirmation that both the applicant and local counsel will pay all state income tax due for Hawaiʻi business activities, and all other information or documentation required by the Rules of the Supreme Court of the State of Hawaiʻi. Continue reading HB 2570 HD 1

HB 2485 HD 1

SUBJECT:  ADMINISTRATION, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Fees; Tax Clearances; Collection of Rental Payments by Third Party; Unfair Competition Penalty

BILL NUMBER: HB 2485 HD 1

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY: Eliminates fees for tax clearances that are no longer certified.  Adds a penalty for failure to comply with reporting requirements under general excise tax law and transient accommodations tax law for collection of rent by a third party.  Raises the unfair competition penalty under general excise tax law to adjust for inflation. Continue reading HB 2485 HD 1

SB 2514 SD 1

SUBJECT: GENERAL EXCISE, INCOME, Requirements for Out-of-State Attorneys

BILL NUMBER: SB 2514 SD 1

INTRODUCED BY: Senate Committee on Judiciary

EXECUTIVE SUMMARY: Amends the process by which out-of-state attorneys are admitted to practice in Hawaii’s courts by requiring petitions or motions for a pro hac vice appearance for a court proceeding or arbitration proceeding to be supported by evidence of local counsel’s Hawaiʻi business registration, the applicant’s Hawaiʻi general excise tax license number, an affirmation that both the applicant and local counsel will pay all state income tax due for Hawaiʻi business activities, and all other information or documentation required by the Rules of the Supreme Court of the State of Hawaiʻi. Continue reading SB 2514 SD 1

HB 1675

SUBJECT: GENERAL EXCISE; Medical Services; Physicians; Advanced Practice Registered Nurses

BILL NUMBER: HB 1675

INTRODUCED BY: KONG, AMATO, COCHRAN, HUSSEY-BURDICK, KAPELA, KILA, LA CHICA, MATSUMOTO, PIERICK, POEPOE, TARNAS, WARD

EXECUTIVE SUMMARY: Beginning 1/1/2025, exempts medical services provided by physicians and advanced practice registered nurses acting in the capacity of a primary care provider from the general excise tax. Continue reading HB 1675