Bill Text: HI SB1252 | 2015 | Regular Session | Introduced
Bill Title: Transient Accommodations Tax; Exemptions; Healthcare services
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-01-29 - Referred to TSI, WAM. [SB1252 Detail]
Download: Hawaii-2015-SB1252-Introduced.html
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THE SENATE |
S.B. NO. |
1252 |
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TWENTY-EIGHTH LEGISLATURE, 2015 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to transient accommodations tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237D-3, Hawaii Revised Statutes, is amended to read as follows:
"§237D-3 Exemptions. This chapter shall not apply to:
(1) Health care facilities including all such facilities enumerated in section 321-11(10);
(2) School dormitories of a public or private educational institution providing education in grades kindergarten through twelve, or of any institution of higher education;
(3) Lodging provided by nonprofit corporations or associations for religious, charitable, or educational purposes; provided that this exemption shall apply only to the activities of the religious, charitable, or educational corporation or association as such and not to any rental or gross rental the primary purpose of which is to produce income even if the income is used for or in furtherance of the exempt activities of such religious, charitable, or educational corporation or association;
(4) Living accommodations for persons in the military on permanent duty assignment to Hawaii, including the furnishing of transient accommodations to those military personnel who receive temporary lodging allowances while seeking accommodations in Hawaii or while awaiting reassignment to new duty stations outside the State;
(5) Low-income renters receiving rental subsistence from the state or federal governments and whose rental periods are for durations shorter than sixty days;
(6) Operators of transient accommodations who furnish accommodations to full-time students enrolled in an institution offering post-secondary education. The director of taxation shall determine what shall be deemed acceptable proof of full-time enrollment. This exemption shall also apply to operators who furnish transient accommodations to students during summer employment;
(7) Accommodations furnished without charge such as,
but not limited to, complimentary accommodations, accommodations furnished to
contract personnel such as physicians, golf or tennis professionals, swimming
and dancing instructors, and other personnel to whom no salary is paid or to
employees who receive room and board as part of their salary or compensation; [and]
(8) Accommodations furnished to foreign diplomats and
consular officials who are holding cards issued or authorized by the United
States Department of State granting them an exemption from state taxes[.];
and
(9) When an individual is receiving healthcare services in a county other than the county where the individual resides, accommodations furnished to the individual, or the individual's immediate family members or companions, for the sole purpose of serving as temporary lodging while the individual receives such treatment. The director of taxation shall determine what shall be deemed acceptable proof of the receipt of such healthcare services."
SECTION 2. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Transient Accommodations Tax; Exemptions; Healthcare services
Description:
Exempts from the transient accommodations tax, accommodations provided solely for use as temporary lodging by an individual, or the individual's immediate family members or companions when the individual is receiving healthcare services in a county in which the individual does not reside.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
