Category Archives: Use (HRS 238)

HB 2429; SB 3278

SUBJECT:  INCOME, GENERAL EXCISE, USE, Tax Expenditure Disclosure and Evaluation

BILL NUMBER: HB 2429; SB 3278

INTRODUCED BY: HB by YAMASHITA; SB by DELA CRUZ

EXECUTIVE SUMMARY: Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions.

Continue reading HB 2429; SB 3278 →

HB 2575, SB 2594

SUBJECT:  GENERAL EXCISE, USE, Apply Retail Rate to Rental Motor Vehicles

BILL NUMBER: HB 2575, SB 2594

INTRODUCED BY:  HB by TAKENOUCHI, CHUN, GARRETT, KAHALOA, KILA, POEPOE; SB by MORIWAKI, CHANG, Hashimoto, San Buenaventura

EXECUTIVE SUMMARY: Applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies. Appropriates funds for a position in the Department of Taxation.

Continue reading HB 2575, SB 2594 →

HB 2429; SB 3278

SUBJECT:  INCOME, GENERAL EXCISE, USE, Tax Expenditure Disclosure and Evaluation

BILL NUMBER: HB 2429; SB 3278

INTRODUCED BY: HB by YAMASHITA; SB by DELA CRUZ

EXECUTIVE SUMMARY: Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions.

Continue reading HB 2429; SB 3278 →

HB 2575, SB 2594

SUBJECT:  GENERAL EXCISE, USE, Apply Retail Rate to Rental Motor Vehicles

BILL NUMBER: HB 2575, SB 2594

INTRODUCED BY:  HB by TAKENOUCHI, CHUN, GARRETT, KAHALOA, KILA, POEPOE; SB by MORIWAKI, CHANG, Hashimoto, San Buenaventura

EXECUTIVE SUMMARY: Applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies. Appropriates funds for a position in the Department of Taxation.

Continue reading HB 2575, SB 2594 →

SB 2784

SUBJECT:  GENERAL EXCISE, USE, Applies Retail GET or Use Tax Rate to Purchases or Imports of New Motor Vehicles by Rental Car Companies

BILL NUMBER: SB 2784

INTRODUCED BY: KEOHOKALOLE

EXECUTIVE SUMMARY:  Applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies. Appropriates funds for a position in the Department of Taxation. Appropriates funds to the Department of Hawaiian Home Lands to address the beneficiary waiting list.

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SB 3278, HB 2429

SUBJECT:  INCOME, GENERAL EXCISE, USE, Tax Expenditure Disclosure and Evaluation

BILL NUMBER: SB 3278, HB 2429

INTRODUCED BY: HB by YAMASHITA; SB by DELA CRUZ

EXECUTIVE SUMMARY: Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions.

Continue reading SB 3278, HB 2429 →

SB 1469 CD 1

SUBJECT: NET INCOME, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, USE, CONVEYANCE, RENTAL MOTOR VEHICLE; Suspends Statute of Limitations on Collections While Appeals Pending

BILL NUMBER: SB 1469 CD 1

INTRODUCED BY: Conference Committee

EXECUTIVE SUMMARY: Suspends the statute of limitations on collections during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Continue reading SB 1469 CD 1 →

HB 1173 CD 1

SUBJECT:  ADMINISTRATION, NET INCOME, GENERAL EXCISE, USE, TRANSIENT ACCOMMODATIONS, CONVEYANCE, RENTAL MOTOR VEHICLE, FUEL, Discharge Tax Liens When Unenforceable

BILL NUMBER: HB 1173 CD 1

INTRODUCED BY: Conference Committee

EXECUTIVE SUMMARY: Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has become unenforceable by lapse of time. Continue reading HB 1173 CD 1 →