Review for 2023 and every tenth year thereafter
HRS §23-76
in effect23-76. Review for 2023 and every tenth year thereafter
(a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2023 and every tenth year thereafter.
(b) The auditor shall submit the findings and
recommendations of the reviews to the legislature and governor no later than
twenty days prior to the convening of the immediately following regular
session.
(c) This section shall apply to the following:
(1) Section 237-24.3(4)--Amounts received by
employment benefit plans and amounts received by nonprofit organizations or
offices for the administration of employee benefit plans;
(2) Section 237-24.3(5)--Amounts received from food
coupons under the federal food stamp program or vouchers under the Special
Supplemental Foods Program for Women, Infants and Children;
(3) Section 237-24.3(6)--Amounts received from the
sale of prescription drugs or prosthetic devices;
(4) Section 237-24.3(8)--Amounts received as dues by
unincorporated merchants associations for advertising or promotion;
(5) Section 237-24.3(9)--Amounts received by labor
organizations from real property leases;
(6) Section 237-24.75(2)--Reimbursements to the
Hawaii convention center operator from the Hawaii tourism authority;
(7) Section 237-24.75(3)--Reimbursements to
professional employer organizations from client companies for employee wages
and fringe benefits; and
(8) Section 209E-11--Amounts received by qualified
businesses in enterprise zones.
[L 2016, c 261, pt of §2; am L 2017, c 177, §8]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0023/HRS_0023-0076.htmFetched: 11/10/2026