Report Title:
General Excise Tax; WIC Recommended Foods
Description:
Provides a general excise tax exemption for amounts received for the purchase of any food recommended by the Women, Infants and Children Food Program.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1942 |
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TWENTY-FOURTH LEGISLATURE, 2007 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO GENERAL EXCISE TAX.
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 read as follows:
"§237- Women, Infants and Children Program food items; general excise tax exemption. (a) Amounts received for the purchase of any food as part of the federal Special Supplemental Nutrition Program for Women, Infants and Children shall be exempt from general excise tax pursuant to this chapter.
(b) The department shall create rules, including any forms or procedures, pursuant to chapter 91 to effectuate this section.”
SECTION 2. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall apply to gross receipts collected after December 31, 2007.
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INTRODUCED BY: |
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