Category Archives: Liquor (HRS 244D)

HB 137, SD 1

Liquor (HRS 244D)

SUBJECT:  LIQUOR, Withdraw Powers of County Liquor Inspectors to Enforce Tax Laws

BILL NUMBER:  HB 137, SD 1

INTRODUCED BY:  House Committee on Consumer Protection and Commerce

EXECUTIVE SUMMARY:  Provides that violations of liquor tax law shall be referred to the director of taxation for investigation. Repeals the general right of inspection without a warrant for potential violations of liquor tax law. Repeals the discretionary power of the liquor commission to deny a license to any person the commission finds is not fit and proper to hold a license. Requires applications for liquor licenses to be notarized. Provides the administrator of the liquor commission discretion over whether to refer applications for investigation. Repeals the requirement that investigative reports to the liquor commission include any and all matters that are relevant to the application or license in the judgment of the investigator. Continue reading HB 137, SD 1 →

HB 1926, SB 3193

Fuel (HRS 243), General Excise (HRS 237), Liquor (HRS 244D), Tobacco (HRS 245), Use (HRS 238)

SUBJECT:  GENERAL EXCISE, USE, FUEL, LIQUOR, TOBACCO, Exemption for Activity in Foreign-Trade Zones

BILL NUMBER:  HB 1926, SB 3193

INTRODUCED BY: HB by SAIKI, SB by DELA CRUZ, INOUYE, KEITH-AGARAN, KIDANI, Baker, Nishihara

EXECUTIVE SUMMARY:   Retroactively restores the foreign-trade zones exemption from taxation under the general excise tax law, use tax law, fuel tax law, liquor tax law, and cigarette tax and tobacco tax law.  This issue seems to have stemmed from the Department’s misunderstanding of what laws can or can’t apply in a foreign trade zone.  The Department seems to have now figured it out and it wants taxpayers to pay for its mistakes…retroactively.  We think it’s appropriate for the Legislature to step in and come up with a just resolution.

Continue reading HB 1926, SB 3193 →

SB 1203, HD1

Administration (HRS 231), Fuel (HRS 243), General Excise (HRS 237), Liquor (HRS 244D), Net Income (HRS 235), Rental Motor Vehicle and Tour Vehicle Surcharge (HRS 251), Tobacco (HRS 245), Use (HRS 238)

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

Continue reading SB 1203, HD1 →

SB 1203, SD1

Administration (HRS 231), Fuel (HRS 243), General Excise (HRS 237), Liquor (HRS 244D), Net Income (HRS 235), Rental Motor Vehicle and Tour Vehicle Surcharge (HRS 251), Tobacco (HRS 245), Use (HRS 238)

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, SD1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

Continue reading SB 1203, SD1 →