Hawaii 2023 Regular Session

Hawaii Senate Bill SB1576

Introduced
1/25/23  
Refer
1/30/23  

Caption

Relating To The General Excise Tax.

Impact

The passage of SB1576 is set to simplify the tax landscape for consumers purchasing groceries and nonprescription medications in Hawaii. By removing the excise tax on these essentials, the bill could contribute to lower prices for consumers, enhancing affordability in these crucial areas. Legislative discussions indicate a supportive climate for this bill, highlighting how such a measure reflects a broader commitment to support Hawaii residents, particularly amidst economic challenges. Moreover, it preserves the county surcharge on tax and the general excise tax on wholesales, thereby ensuring a structured approach to tax revenue while easing consumer expenses.

Summary

SB1576 introduces significant amendments to the general excise tax in Hawaii, specifically targeting groceries and nonprescription drugs. The bill stipulates a gradual reduction of the general excise tax on these items, starting from a 3% rate in 2024, decreasing to 2% in 2025, and finally to 1% in 2026. The pivotal change occurs on January 1, 2027, when the sale of groceries and nonprescription drugs will be entirely exempt from the general excise tax. This legislative move is aimed at easing the financial burden on consumers, especially in light of rising living costs and inflationary pressures affecting everyday necessities.

Contention

Despite the overall support for SB1576, there are concerns regarding the potential fiscal implications, particularly about state and county revenue loss as the general excise tax is a significant source of income. Critics argue that while the intention of easing consumer tax burden is laudable, it may lead to complications in budgeting for state services funded by this tax. Additionally, there might be debates about the equitable distribution of tax benefits and whether the exemption will unduly benefit higher-income households while providing limited relief to lower-income groups, who may already be struggling with affordability issues.

Companion Bills

HI HB1429

Same As Relating To The General Excise Tax.

Similar Bills

HI HB1429

Relating To The General Excise Tax.

HI SB1576

Relating To The General Excise Tax.

HI HB1429

Relating To The General Excise Tax.

CA AB2271

St. Rose Hospital.

HI HB1135

Relating To The General Excise Tax.

HI HB945

Relating To The General Excise Tax.

HI HB1135

Relating To The General Excise Tax.

HI HB945

Relating To The General Excise Tax.