Category Archives: Use (HRS 238)

HB 1926, SB 3193

February 8, 2022Fuel (HRS 243), General Excise (HRS 237), Liquor (HRS 244D), Tobacco (HRS 245), Use (HRS 238)Tom Yamachika

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.

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SB 1203, HD1

March 30, 2021Administration (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)Tom Yamachika

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.

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HB 58, Proposed SD1

March 28, 2021Conveyance (HRS 247), Estate & Generation Skipping Transfer ( HRS 236E), General Excise (HRS 237), Use (HRS 238)Tom Yamachika

SUBJECT: ESTATE, GENERAL EXCISE, USE, CONVEYANCE, Omnibus Tax Increase and Suspension of Exemptions

BILL NUMBER: HB 58, Proposed SD1

INTRODUCED BY: Senate Committee on Ways and Means

EXECUTIVE SUMMARY: Temporarily reallocates conveyance tax revenues for purposes of paying the principal and interest of general obligation bonds. Authorizes the issuance of general obligation bonds to be appropriated into and out of the land conservation fund and rental housing revolving fund. Amends the exclusion amount of Hawaii’s estate tax. From 7/1/2021 through 6/30/2023, temporarily repeals certain general excise tax exemptions. Increases conveyance taxes for the sale of properties valued at $4,000,000 or greater.

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HB 476, HD3

March 16, 2021General Excise (HRS 237), Tobacco (HRS 245), Use (HRS 238)Tom Yamachika

SUBJECT: TOBACCO, GENERAL EXCISE, USE, Include electronic smoking devices

BILL NUMBER: HB 476, HD3

INTRODUCED BY: House Committee on Finance

EXECUTIVE SUMMARY: Imposes an excise tax of fifty percent of the otherwise applicable tax under section 245-3, HRS, on every wholesaler for each modified risk tobacco product sold, used, or possessed by a wholesaler. Defines modified risk tobacco product. Establishes taxation of e-liquids used in electronic smoking devices. Requires wholesalers and dealers to be licensed. Requires retailers of tobacco and e-liquids to obtain permits. Effective 7/1/2060.

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SB 1203, SD1

March 9, 2021Administration (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)Tom Yamachika

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.

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SB 645, SD1

March 2, 2021General Excise (HRS 237), Use (HRS 238)Tom Yamachika

SUBJECT: GENERAL EXCISE, USE, Extends Period for Counties to Opt-In on Surcharge

BILL NUMBER: SB 645, SD1

INTRODUCED BY: Senate Committee on Public Safety, Intergovernmental, and Military Affairs

EXECUTIVE SUMMARY: Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 7/1/2023. Authorizes the use of county surcharge revenues for affordable and workforce housing infrastructure.

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SB 56

February 28, 2021Conveyance (HRS 247), General Excise (HRS 237), Net Income (HRS 235), Use (HRS 238)Tom Yamachika

SUBJECT: INCOME, GENERAL EXCISE, USE, CONVEYANCE, Omnibus Tax Increase and Suspension of Exemptions

BILL NUMBER: SB 56

INTRODUCED BY: CHANG

EXECUTIVE SUMMARY: Increases the personal income tax rate and implements a rate recapture mechanism that phases out lower tax brackets for high earners for taxable years beginning after 12/31/2020. Increases the tax on capital gains. Increases the corporate income tax and establishes a single corporate income tax rate. From 7/1/2021 through 6/30/23, temporarily repeals certain general excise tax exemptions. Increases conveyance taxes for the sale of properties valued at $1,000,000 or greater.

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HB 476, HD2

February 24, 2021General Excise (HRS 237), Tobacco (HRS 245), Use (HRS 238)Tom Yamachika

SUBJECT: TOBACCO, GENERAL EXCISE, USE, Include electronic smoking devices

BILL NUMBER: HB 476; HD2

INTRODUCED BY: House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY: Imposes a fifty per cent tax on products with a modified risk tobacco product order issued by the Secretary of the United States Department of Health and Human Services. Establishes taxation of e-liquids used in electronic smoking devices. Requires wholesalers and dealers to be licensed. Requires retailers of tobacco and e-liquids to obtain permits. Effective 7/1/2060.

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