Report Title:
Fuel Tax; Power Generation
Description:
Specifically exempts the fuel tax for non-transportation fuel uses.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
643 |
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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 FUEL TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 243-7, Hawaii Revised Statutes, is amended to read as follows:
"§243-7 [Tax not applicable, when.]
Applicability of tax. (a) This chapter requiring the payment
of license fees shall not be held or construed to apply to fuel imported into
the State in interstate or foreign commerce while and so long as such fuel is
beyond the taxing power of the State, nor to any such fuel exported or sold to
the government of the United States or any department thereof for official use
of the government, nor to any fuel exported or sold to another licensed
distributor; but every distributor shall be required to report such imports,
exports, and sales as provided by this chapter and in such detail as the
department of taxation shall require.
(b) Notwithstanding any law to the contrary, the tax imposed under this chapter shall apply only to fuel used for transportation purposes, as specified by rule adopted by the department pursuant to chapter 91; provided that the tax shall not apply to fuel used for power generation purposes."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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