Report Title:

General Excise Tax; Disaster Preparedness; Tax Free Week

 

Description:

Exempts the general excise tax on the purchase of certain disaster preparedness items sold during the last week of May.

 

HOUSE OF REPRESENTATIVES	H.B. NO.	1311
TWENTY-FIFTH LEGISLATURE, 2009
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 a new section to be appropriately designated and to read as follows:

     "§237-    Disaster preparedness; tax free week.  (a)  The last week of May of each year shall be designated a general excise tax free week.  During that week, amounts received from all purchases of the following disaster preparedness items shall be exempt from the general excise tax:

     (1)  A whistle, not exceeding $5;

     (2)  Breathing masks, certified as N95 by the National Institute for Occupational Safety and Health, not exceeding $30;

     (3)  A non-combustible light source, not exceeding $30;

     (4)  First aid kit, meeting or exceeding the minimum standards set by the federal Occupational Safety and Health Administration, not exceeding $30;

     (5)  Pet carrier, not exceeding $50;

     (6)  Waterproof bag or container for documents, not exceeding $10;

     (7)  Carbon monoxide detector, not exceeding $70;

     (8)  Fire alarm, not exceeding $20;

     (9)  Fire extinguisher designed to extinguish class A, B, or C fires, not exceeding $60;

    (10)  Five gallon fuel container, not exceeding $20;

    (11)  Cell phone batteries, not exceeding $60;

    (12)  Cell phone battery charger, not exceeding $40;

    (13)  Non-electric can opener, not exceeding $10;

    (14)  Non-electric food storage cooler or ice chest, not exceeding $30;

    (15)  Water purification kit, not exceeding $20;

    (16)  Reusable ice, not exceeding $10;

    (17)  Portable battery, solar, or hand cranked radio, including a two-way or weather band radio, not exceeding $75;

    (18)  Portable generator, not exceeding $1,000;

    (19)  Storm shutter devices, not exceeding $200;

    (20)  Duct tape, not exceeding $10; and

    (21)  AAA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, not exceeding $20;

provided that amounts received from the sale of prefabricated go-bags purchased at any entertainment location, including theme parks, toy stores, convention centers, sporting arenas, stadiums, or other tourist attractions are not exempt under this section.

     (b)  The department of taxation shall adopt rules pursuant to chapter 91 to administer this section, including reporting requirements for retailers."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval and apply to taxable years beginning after December 31, 2008.

 

INTRODUCED BY:	_____________________________