Category Archives: General Excise (HRS 237)

HB 2466 HD 2

SUBJECT:  GENERAL EXCISE, Exemption for Income Derived from Unprocessed Taro

BILL NUMBER:  HB 2466 HD 2

INTRODUCED BY: House Committee on Economic Development

EXECUTIVE SUMMARY:   Exempts the gross proceeds or income received from the sale of any product resulting from the cultivation and production of unprocessed taro in the State from the general excise tax. Effective 10/18/2050. Continue reading HB 2466 HD 2

HB 1982 HD 1

SUBJECT:  INCOME, GENERAL EXCISE, ADMINISTRATION, Withholding of Tax by Persons Claiming Film Credit, Elimination of Reasonable Basis Defense for Overclaiming Credits

BILL NUMBER:  HB 1982 HD 1

INTRODUCED BY: House Committee on Economic Development

EXECUTIVE SUMMARY:   Requires every person making payment to a loan-out company and claiming the film tax credit to withhold payments to loan-out companies. Prohibits the defense of erroneous claim for a refund or credit if the claim for refund was generated by a tax credit and sets the penalty for such case to ten per cent. Requires the report by DBEDT to include the dollar amount claimed, name of the company, and name of the qualified production of the taxpayer. Requires qualified taxpayers to withhold a certain amount and remit that amount. Amends the use of the tax administration special fund. Authorizes the department of taxation to establish four full-time equivalent tax auditor positions.  We do not recommend passage of the penalty enhancements, which would apply to other credits as well.  We also have suggested technical amendments. Continue reading HB 1982 HD 1

HB 1971 HD 2

SUBJECT:  RENTAL MOTOR VEHICLE, GENERAL EXCISE, Peer-to-Peer Car-sharing Surcharge Tax

BILL NUMBER:  HB 1971 HD 2

INTRODUCED BY: House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:   Authorizes peer-to-peer car-sharing and establishes regulations thereof, including insurance requirements. Imposes the general excise tax and rental motor vehicle surcharge tax on peer-to-peer car-sharing programs, including car-sharing program requirements. Requires those persons engaging or continuing in a peer-to-peer car-sharing program to register with the Department of Taxation. Effective 7/1/2050. Continue reading HB 1971 HD 2

SB 2863 SD 1

SUBJECT:  GENERAL EXCISE, Exemption for Feminine Hygiene Products

BILL NUMBER:  SB 2863 SD 1

INTRODUCED BY: Senate Committee on Commerce & Consumer Protection

EXECUTIVE SUMMARY:   Exempts the sale of feminine hygiene products from the general excise tax.  We observe that the current system taxes all over-the-counter hygiene products regardless of sex and wonder whether the proposed exemption will create inequality.

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SB 3101 SD 1

SUBJECT:  GENERAL EXCISE, Exemption for Homestead Development by DHHL

BILL NUMBER:  SB 3101 SD 1

INTRODUCED BY: Senate Committee on Hawaiian Affairs

EXECUTIVE SUMMARY:   Exempts any homestead development for the Department of Hawaiian Home Lands from general excise taxes.  Lawmakers may wish to add the requirement of a regulatory agreement to ensure that the property developed is used for the purposes intended.

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SB 2879

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Requires Proof of Payment of Taxes Before Writ of Possession May Issue

BILL NUMBER:  SB 2879

INTRODUCED BY: SAN BUENAVENTURA, CHANG, KIDANI, MISALUCHA, RHOADS, Fevella, Kim

EXECUTIVE SUMMARY:   Requires certain landlords, lessors, or plaintiffs in a summary possession action to provide proof of payment of taxes due to the State as a condition of the issuance of a writ of possession.

Continue reading SB 2879

HB 2466 HD 1

SUBJECT:  GENERAL EXCISE, Exemption for Income Derived from Unprocessed Taro

BILL NUMBER:  HB 2466 HD 1

INTRODUCED BY: House Committee on Agriculture

EXECUTIVE SUMMARY:   Exempts the gross proceeds or income received from the sale of any product resulting from the cultivation and production of unprocessed taro in the State from the general excise tax. Effective 7/1/2050. (HD1)

Continue reading HB 2466 HD 1

HB 1971 HD 1

SUBJECT:  RENTAL MOTOR VEHICLE, GENERAL EXCISE, Peer-to-Peer Car-sharing Surcharge Tax

BILL NUMBER:  HB 1971 HD 1

INTRODUCED BY: House Committee on Transportation

EXECUTIVE SUMMARY:   Authorizes peer-to-peer car-sharing and establishes regulations thereof, including insurance requirements. Imposes the general excise tax and rental motor vehicle surcharge tax on peer-to-peer car-sharing programs, including car-sharing program requirements. Requires those persons engaging or continuing in a peer-to-peer car-sharing program to register with the Department of Taxation. Effective 7/1/2050. (HD1).

Continue reading HB 1971 HD 1

HB 2414

SUBJECT:  GENERAL EXCISE, Exemption for Diaper Manufacturing

BILL NUMBER:  HB 2414

INTRODUCED BY: KITAGAWA, BRANCO, ELI, GATES, HASHIMOTO, ICHIYAMA, ILAGAN, JOHANSON, KAPELA, MATAYOSHI, MATSUMOTO, MORIKAWA, NISHIMOTO, PERRUSO, WILDBERGER

EXECUTIVE SUMMARY:   Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers.

Continue reading HB 2414

SB 2475, HB 1627

SUBJECT:  GET, Exemptions; Shipping Activities; Stevedoring; Wharfage; Demurrage

BILL NUMBER:  SB 2475, HB 1627

INTRODUCED BY: SB by DELA CRUZ, CHANG, DECOITE, KEITH-AGARAN, LEE, SAN BUENAVENTURA, Baker; HB by SAIKI

EXECUTIVE SUMMARY:  Clarifies that amounts received or accrued for stevedoring services and related services, wharfage, and demurrage are exempt under the general excise tax law.

Continue reading SB 2475, HB 1627