THE SENATE S.B. NO. 1043 THIRTY-THIRD LEGISLATURE, 2025 S.D. 1 STATE OF HAWAII A BILL FOR AN ACT RELATING TO TAXATION. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
THE SENATE S.B. NO. 1043
THIRTY-THIRD LEGISLATURE, 2025 S.D. 1
STATE OF HAWAII
THE SENATE
S.B. NO.
1043
THIRTY-THIRD LEGISLATURE, 2025
S.D. 1
STATE OF HAWAII
A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 237, Hawaii Revised Statutes, is amended by adding two new sections to be appropriately designated and to read as follows: "§237- Exemption for groceries. There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or gross income received or derived from the sale of groceries. For the purposes of this section, "groceries" means products eligible to be purchased with the United States Department of Agriculture's Supplemental Nutrition Assistance Program benefits. §237- Exemption for nonprescription drugs. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or gross income received or derived from the sale of nonprescription drugs. (b) For the purposes of this section: "Drug" means: (1) Articles recognized in the official United States Pharmacopoeia, official United States Pharmacopoeia Dispensing Information, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or any supplement to any of these publications; (2) Articles intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in humans or animals; (3) Articles, other than food or clothing, intended to affect the structure or any function of the body of humans or animals; or (4) Articles intended for use as a component of any article specified in paragraphs (1) through (3); "Drug" does not include devices or their components, parts or accessories, cosmetics, or liquor as defined in section 281-1. "Nonprescription drug" means any packaged, bottled, or nonbulk chemical, drug, or medicine that may be lawfully sold without a practitioner's order." SECTION 2. New statutory material is underscored. SECTION 3. This Act shall take effect on December 31, 2050.
SECTION 1. Chapter 237, Hawaii Revised Statutes, is amended by adding two new sections to be appropriately designated and to read as follows:
"§237- Exemption for groceries. There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or gross income received or derived from the sale of groceries.
For the purposes of this section, "groceries" means products eligible to be purchased with the United States Department of Agriculture's Supplemental Nutrition Assistance Program benefits.
§237- Exemption for nonprescription drugs. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or gross income received or derived from the sale of nonprescription drugs.
(b) For the purposes of this section:
"Drug" means:
(1) Articles recognized in the official United States Pharmacopoeia, official United States Pharmacopoeia Dispensing Information, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or any supplement to any of these publications;
(2) Articles intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in humans or animals;
(3) Articles, other than food or clothing, intended to affect the structure or any function of the body of humans or animals; or
(4) Articles intended for use as a component of any article specified in paragraphs (1) through (3);
"Drug" does not include devices or their components, parts or accessories, cosmetics, or liquor as defined in section 281-1.
"Nonprescription drug" means any packaged, bottled, or nonbulk chemical, drug, or medicine that may be lawfully sold without a practitioner's order."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect on December 31, 2050.
Report Title: General Excise Tax; Groceries; Nonprescription Drugs; Exemption Description: Exempts the sale of groceries and nonprescription drugs from the general excise tax. Effective 12/31/2050. (SD1) The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
Report Title:
General Excise Tax; Groceries; Nonprescription Drugs; Exemption
Description:
Exempts the sale of groceries and nonprescription drugs from the general excise tax. Effective 12/31/2050. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.