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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2408 |
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TWENTY-SIXTH LEGISLATURE, 2012 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Act 105, Session Laws of Hawaii 2011, section 2, is amended by amending section 237- (a), Hawaii Revised Statutes, relating to temporary suspension of exemption of certain amounts; levy of tax, to read as follows:
"(a) Notwithstanding any other law to the contrary, the exemption of the following amounts from taxation under this chapter shall be suspended from July 1, 2011, through June 30, 2013:
(1) Amounts deducted from the gross income received by contractors as described under section 237-13(3)(B);
(2) Reimbursements received by federal cost-plus contractors for the costs of purchased materials, plant, and equipment as described under section
237-13(3)(C);
(3) Gross receipts of home service providers acting as service carriers providing mobile telecommunications services to other home service providers as described under section 237-13(6)(D);
(4) Amounts deducted from the gross income of real property lessees because of receipt from sublessees as described under section 237-16.5;
(5) The value or gross income received by nonprofit organizations from certain conventions, conferences, trade show exhibits, or display spaces as described under section 237-16.8;
(6) Amounts received by sugarcane producers as described under section 237-24(14);
(7) Amounts received from the loading, transportation, and unloading of agricultural commodities shipped interisland as described under section 237-24.3(1);
(8) Amounts received from the sale of intoxicating liquor, cigarettes and tobacco products, and agricultural, meat, or fish products to persons or common carriers engaged in interstate or foreign commerce as described under section 237-24.3(2);
(9) Amounts received or accrued from the loading or unloading of cargo as described under section
237-24.3(4)(A);
(10) Amounts received or accrued from tugboat and towage services as described under section 237-24.3(4)(B);
(11) Amounts received or accrued from the transportation of pilots or government officials and other maritime-related services as described under section
237-24.3(4)(C);
(12) Amounts received by labor organizations for real property leases as described under section
237-24.3(10);
(13) Amounts received as rent for aircraft or aircraft engines used for interstate air transportation as described under section 237-24.3(12);
(14) Amounts received by exchanges and exchange members as described under section 237-24.5;
[(15) Amounts received as high technology
research and development grants under section 206M-15 as described under
section 237-24.7(10);
(16)] (15) Amounts received from the
servicing and maintenance of aircraft or construction of aircraft service and
maintenance facilities as described under section 237-24.9;
[(17)] (16) Gross proceeds from the sale
of the following:
(A) Intoxicating liquor to the United States (including any agency or instrumentality of the United States that is wholly owned or otherwise so constituted as to be immune from the levy of a tax under chapter 238 or 244D, but not including national banks) or any organization to which the sale is permitted by the proviso of "Class 3" of section 281-31 that is located on any Army, Navy, or Air Force reservation as described under section 237-25(a)(1);
(B) Tobacco products and cigarettes to the United States (including any agency or instrumentality thereof that is wholly owned or otherwise so constituted as to be immune from the levy of tax under chapter 238 or 245, but not including national banks) as described under section
237-25(a)(2); and
(C) "Other tangible personal property" to the United States (including any agency, instrumentality, or federal credit union thereof, but not including national banks) and any state-chartered credit union as described under section 237-25(a)(3);
[(18)] (17) Amounts received by petroleum
product refiners from other refiners for further refining of petroleum products
as described under section 237-27;
[(19)] (18) Gross proceeds received from
the construction, reconstruction, erection, operation, use, maintenance, or
furnishing of air pollution control facilities, as described under section
237-27.5, that do not have valid certificates of exemption on July 1, 2011;
[(20) Gross proceeds received from
shipbuilding and ship repairs as described under section 237-28.1;
(21)] (19) Amounts received by
telecommunications common carriers from call center operators for interstate or
foreign telecommunications services as described under section 237-29.8;
[(22)] (20) Gross proceeds received by
qualified businesses in enterprise zones, as described under section
209E-11, that do not have valid certificates of qualification from the department of business, economic development, and tourism on July 1, 2011; and
[(23)] (21) Gross proceeds received by
contractors licensed under chapter 444 for construction within enterprise zones
performed for qualified businesses within the enterprise zones or businesses
approved by the department of business, economic development, and tourism to
enroll into the enterprise zone program, as described under section 209E-11."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on June 30, 2112.
Report Title:
General Excise Tax; Temporary Exemption Suspension; Shipbuilding
Description:
Changes the sunset date of the temporary suspension of the general excise tax exemptions for high technology research and development and for shipbuilding and ship repairs provided for in Act 105, Session Laws of Hawaii 2011. Effective June 30, 2112. (HB2408 HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.