SB 162, CD-1

SUBJECT:  RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE, Rate Hike, Repeal Exemption for Hawaii Drivers’ License Holders

BILL NUMBER:  SB 162, CD-1

INTRODUCED BY:  Conference Committee

EXECUTIVE SUMMARY:  Establishes a rental motor vehicle surcharge of $5 per day for those who rent motor vehicles with or without a valid Hawaii driver’s license.  The entire surcharge tax is to be deposited into the state highway fund.

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HB 601, SD-1

SUBJECT:  MOTOR VEHICLE, Exempt Disabled Veterans from Motor Vehicle Taxes

BILL NUMBER:  HB 601, SD-1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Disabled veterans by this bill are excused from paying all vehicle registration fees and weight taxes.  However, there is no showing that veterans are unfairly singled out by the tax or otherwise face undue hardship, so why should the rest of us be required to pay for repairs, maintenance, and similar charges on roads they use?

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SB 495, HD-1

SUBJECT:  INCOME, Nexus Presumptions

BILL NUMBER:  SB 495, HD-1

INTRODUCED BY:  House Committee on Finance

EXECUTIVE SUMMARY:  States that a seller with more than $100,000 in in-state sales or 200 transactions into the state shall be deemed to be doing business in the state for purposes of the income tax law.  Creates a nexus presumption for income tax like the presumption for general excise tax adopted last year.  This bill would apply solely to net income tax, and by implication it would confine Act 41, SLH 2018, to general excise tax.

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