HOUSE OF REPRESENTATIVES

H.B. NO.

1062

TWENTY-EIGHTH LEGISLATURE, 2015

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

relating to taxation.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237-     Exemption for medical services.  (a)  There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds arising from the sale of medical services.

     (b)  As used in this section, "medical services" means professional services provided by hospitals and medical clinics and facilities that are licensed by the appropriate state agencies, and services rendered under chapters 436E, 442, 447, 448, 448B, 451A, 451J, 452, 453, 455, 457, 457A, 457G, 458, 459, 461, 461J, 463E, 465, 466J, 468E."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2015.

 

INTRODUCED BY:

_____________________________

 

 


 


 

Report Title:

General Excise Tax; Medical Services

 

Description:

Exempts medical services from the general excise tax.

 

 

 

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