STAND. COM. REP. NO.  1434

Honolulu, Hawaii

                , 2009

RE:   H.R. No. 240

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fifth State Legislature

Regular Session of 2009

State of Hawaii

Sir:

     Your Committee on Transportation, to which was referred H.R. No. 240 entitled:

"HOUSE RESOLUTION REQUESTING THAT THE DEPARTMENT OF TAXATION UNDERTAKE A STUDY TO DETERMINE THE FEASIBILITY OF EXEMPTING FROM THE GENERAL EXCISE TAX IMPOSED UNDER CHAPTER 237, HAWAII REVISED STATUTES, LESS THAN CONTAINER LOAD SHIPPING TO THE ISLANDS OF THE COUNTY OF MAUI,"

begs leave to report as follows:

     The purpose of this resolution is to request the Department of Taxation to undertake a study to determine the feasibility of exempting from the general excise tax imposed under Chapter 237, Hawaii Revised Statutes, less than container load shipping to the islands of the County of Maui.

     The Department of Taxation submitted comment on this resolution.

     As affirmed by the record of votes of the members of your Committee on Transportation that is attached to this report, your Committee concurs with the intent and purpose of H.R. No. 240 and recommends that it be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Transportation,

____________________________

JOSEPH M. SOUKI, Chair