STAND. COM. REP. NO. 688

Honolulu, Hawaii

RE: S.B. No. 1275

S.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 1275 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

The purpose and intent of this measure is to make various technical amendments to Title 14, Hawaii Revised Statutes, specifically the chapters dealing with tax administration (chapter 231), fuel tax (chapter 243), liquor tax (chapter 244D), and tobacco tax (chapter 245).

Your Committee received testimony in support of this measure from the Department of Taxation. The Tax Foundation of Hawaii provided comments on the measure.

Your Committee finds that the aforementioned statutory chapters have not been reviewed for technical amendments in many years and that the proposed revisions provide needed updates and clarifications.

Your Committee has amended this measure by:

(1) Deleting the amendment that would have repealed the requirement that the county liquor commissions certify to the Department of Taxation any new liquor permits issued to dealers, but repealing their obligation to do so within forty-eight hours;

(2) Amending the definition of "dealer" to include new types of liquor licenses; and

(3) Making technical nonsubstantive changes for the purposes of clarity, consistency, and style.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1275, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1275, S.D. 1, and be placed on the calendar for Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

________________________________

DONOVAN M. DELA CRUZ, Chair