STAND. COM. REP. NO.  1361

Honolulu, Hawaii

                , 2013

RE:   H.R. No. 93

      H.D. 1

Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Seventh State Legislature

Regular Session of 2013

State of Hawaii

Sir:

     Your Committee on Health, to which was referred H.R. No. 93 entitled:

"HOUSE RESOLUTION REQUESTING THE DEPARTMENT OF TAXATION TO CONVENE A WORKING GROUP TO EVALUATE THE FEASIBILITY OF IMPOSING A SALES TAX ON NON-ESSENTIAL FOOD ITEMS,"

begs leave to report as follows:

The purpose of this measure is to request the Department of Taxation to convene a working group to evaluate the feasibility of imposing a sales tax on non-essential food items, in lieu of the general excise tax.

The State Representative of the Fifth Representative District supported this measure.  The Department of Taxation and Hawaii Food Industry Association submitted comments.

     Your Committee has amended this measure by:

(1)  Adding a representative of the Hawaii Food Industry Association to the working group; and

(2)  Requesting that a certified copy of this measure be transmitted to the Executive Director of the Hawaii Food Industry Association.

     As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee concurs with the intent and purpose of H.R. No. 93, as amended herein, and recommends that it be referred to the Committee on Finance in the form attached hereto as H.R. No. 93, H.D. 1.

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

____________________________

DELLA AU BELATTI, Chair