SB 1177 SD 1 HD 1

RELATING TO THE GENERAL EXCISE TAX

By Senator(s) MIZUGUCHI (BR)

Companion Bill: HB 1205

Subjects: Governor

Keywords: BUSINESS ENTERPRISES, GENERAL EXCISE TAX, PROFESSIONS AND OCCUPATIONS, TAX ASSESSMENT AND COLLECTION, TAXATION

Report Title: GE tax; applications

Description: Provides that sales to a licensed retail merchant, jobber, or other licensed seller of bulk condiments or prepackaged single-serving packets of condiments that are provided to customers are subject to the general excise tax at the wholesale rate of 1/2 percent. Clarifies that sales to a licensed retail merchant, jobber, or other licensed seller of tangible personal property that will be incorporated or processed by the licensed seller into a finished or saleable product during the course of preparation for market and sold by the licensed retail merchant, jobber, or licensed seller at retail is subject to the general excise tax at the wholesale rate. Clarifies that the 1/2 percent intermediary services rate is applicable to persons providing professional services, not otherwise specifically taxed, under the general excise tax. (SB1177 HD1)

 1-26-99        S Introduced and passed First Reading                      
 1-27-99        S Referred to WAM                                          
 1-29-99        S Bill scheduled to be heard by WAM on 02-04-99 at
                  9:00 a.m. in conference room 211
 2- 4-99        S The measure is deferred.                                 
 3- 2-99        S Notice of public decision making by WAM on 03-05-99         
                  at 9:00 a.m. in conference room 211.
 3- 5-99        S The committee on WAM recommends that the measure be         
                  PASSED, WITH AMENDMENTS.
 3- 5-99        S The votes in WAM were as follows: 11 Ayes:
                  Senator(s) Fukunaga, Levin, Chun, Chun Oakland, D.
                  Ige, M. Ige, Iwase, Kawamoto, Nakata, Tam, Anderson;        
                  Ayes with reservations: Senator(s) ; none Noes:
                  Senator(s) ; and 2 Excused: Senator(s) Buen,
                  Taniguchi
 3- 5-99        S Reported from WAM (Stand. Com. Rep. No. 734) with
                  recommendation of passage on Second Reading, as
                  amended (SD 1) and placement on the calendar for
                  Third Reading
 3- 5-99        S Report adopted; Passed Second Reading, as amended
                  (SD 1)
 3- 5-99        S 48 hours notice                                          
 3- 9-99        S Passed Third Reading, as amended (SD 1). Ayes, 25.          
                  Noes, none.  Excused, none.
 3- 9-99        S Transmitted to House                                     
 3- 9-99        H Received from Senate (Sen. Com. No. 283)                 
 3-11-99        H Introduced and passed First Reading                      
 3-11-99        H Referred to the committees on 1. EDB 2. FIN ,
                  referral sheet 26
 3-12-99        H Bill scheduled to be heard by EDB on Monday,
                  03-15-99 at 8:30 A.M. in House conference room 325.
 3-15-99        H The committee(s) recommends that the measure be
                  deferred until 03-18-99.
 3-16-99        H Bill scheduled for decision making on Thursday,
                  03-18-99 at 8:30 a.m. in House conference room 325.
 3-18-99        H The committee(s) recommends that the measure be
                  deferred until 03-25-99.
 3-22-99        H Bill scheduled for decision making on Thursday,
                  03-25-99 at 8:30 A.M. in House conference room 325.
 3-25-99        H The committee on EDB recommends that the measure be         
                  PASSED, WITH AMENDMENTS.
 3-25-99        H The votes in EDB were as follows:11 Ayes: Rep.(s)
                  Herkes, Luke, Ahu Isa, Chang, Kaho`ohalahala,
                  Morihara, Saiki, Suzuki, Halford, Rath, Whalen; Ayes        
                  with reservations: Rep.(s) ; none Noes: Rep.(s) ;
                  and 2 Excused: Rep.(s) Abinsay, Ito
 3-25-99        H Reported from the committee on EDB (Stand. Com. Rep.        
                  No. 1426) as amended in (HD 1), recommending passage        
                  on Second Reading and referral to the committee on
                  FIN
 3-25-99        H Passed Second Reading as amended in (HD 1) and
                  referred to the committee on FIN with
                  Representative(s) none voting no and
                  Representative(s) Takamine excused.
 4- 5-99        H Bill scheduled to be heard by FIN on Wednesday,
                  04-07-99 at 3:15 P.M. in House conference room 308.
 4- 7-99        H The committee(s) recommends that the measure be
                  deferred until 04-08-99.
 4- 8-99        H Bill scheduled for decision making on Thursday,
                  04-08-99 at 3:30 P.M. in House conference room 308.
 4- 8-99        H The committee on FIN recommends that the measure be         
                  PASSED, UNAMENDED.
 4- 8-99        H The votes in FIN were as follows:15 Ayes: Rep.(s)
                  Takamine, Kawakami, Catalani, Goodenow, Kahikina,
                  Kanoho, Luke, Nakasone, Saiki, Schatz, Suzuki,
                  Yamane, Marumoto, Meyer, Moses; Ayes with
                  reservations: Rep.(s) ; none Noes: Rep.(s) ; and 2
                  Excused: Rep.(s) Ahu Isa, Fox
 4- 9-99        H Reported from the committee on FIN (Stand. Com. Rep.        
                  No. 1804), recommending passage on Third Reading
 4-13-99        H Passed Third Reading                                     
 4-13-99        H The vote was as follows:  48 aye(s), with none
                  voting no and Representative(s) Ahu Isa, Okamura,
                  Oshiro, P. excused
 4-13-99        H Transmitted to Senate                                    
 4-15-99        S Received from House (Hse. Com. No. 571)                  
 4-15-99        S Senate disagrees with House amendments.                  
 4-15-99        H Received notice of disagreement (Sen. Com. No. 742)      
 4-17-99        H House conferees appointed: Herkes,
                  Suzuki(Co-)Chairman; Luke, Nakasone, Meyer
 4-19-99        S Received notice of appointment of House conferees
                  (Hse. Com. No. 619)
 4-19-99        S Senate Conferees appointed: Fukunaga, Levin,
                  (Co-)Chair; Buen, Chun, Chun Oakland, D. Ige, M.
                  Ige, Iwase, Kawamoto, Nakata, Tam, Taniguchi,
                  Anderson
 4-19-99        H Received notice of Senate conferees (Sen. Com. No.
                  744)
 4-30-99        S Conference committee meeting scheduled on 04-30-99
                  at 2:00 p.m. in conference room 309.
 5- 4-99        S Reconsideration of action taken on 04-15-99; agree
                  to House amendments
 5- 4-99        S Passed Final Reading. Ayes, 25.  Noes, none (). 
                  Excused, none ().
 5- 5-99        H Received notice of reconsideration and Senate
                  agreement (Sen. Com. No. 793)
 5- 7-99        S Enrolled to Governor                                     
 7- 6-99        S Act 173, 07-01-99, (Gov. Msg. No. 388)                   
 7- 7-99        H Act 173, on 07-01-99 (Gov. Msg. No. 255)