Review for 2028 and every tenth year thereafter
HRS §23-81
in effect23-81. Review for 2028 and every tenth year thereafter
(a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2028 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 237-23(a)(3)--Fraternal benefit
societies, orders, or associations for the payment of benefits to members;
(2) Section 237-23(a)(4)--Corporations, associations,
trusts, or societies:
(A) Organized and operated exclusively for
religious, charitable, scientific, or educational purposes;
(B) Operating senior citizens housing
facilities qualifying for loans under the United States Housing Act of 1959, as
amended;
(C) Operating legal service plans; or
(D) Operating or managing homeless facilities
or other programs for the homeless;
(3) Section 237-23(a)(5)--Business leagues, chambers
of commerce, boards of trade, civic leagues, agricultural and horticultural
organizations, and organizations operated exclusively for the benefit of the
community or promotion of social welfare, including legal service plans;
(4) Section 237-23(a)(6)--Hospitals, infirmaries, and
sanitaria;
(5) Section 237-23(a)(7)--Tax-exempt potable water
companies serving residential communities lacking access to public utility
water services;
(6) Section 237-23(a)(8)--Agricultural cooperative
associations incorporated under state or federal law;
(7) Section 237-23(a)(9)--Persons affected with
Hansen's disease and kokuas with respect to business within the county of
Kalawao;
(8) Section 237-23(a)(10)--Corporations, companies,
associations, or trusts organized for cemeteries; and
(9) Section 237-23(a)(11)--Nonprofit shippers.
[L
2016, c 261, pt of §2; am L 2017, c 177, §13]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0023/HRS_0023-0081.htmFetched: 11/10/2026