HOUSE OF REPRESENTATIVES

H.B. NO.

1392

TWENTY-NINTH LEGISLATURE, 2017

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

relating to exemption from TAXATION of food product sales by youth organizations.

 

 

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

 


     SECTION 1.  Section 237-23, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:

     "(b)  The exemptions enumerated in subsection (a)(3) to (7) shall apply only:

     (1)  To those persons who shall have registered with the department of taxation by filing a written application for registration in such form as the department shall prescribe, shall have paid the registration fee of $20, and shall have had the exemption allowed by the department or by a court or tribunal of competent jurisdiction upon appeal from any assessment resulting from disallowance of the exemption by the department;

     (2)  To activities from which no profit inures to the benefit of any private stockholder or individual, except for death or other benefits to the members of fraternal societies; and

     (3)  To the fraternal, religious, charitable, scientific, educational, communal, or social welfare activities of such persons, or to the activities of hospitals, infirmaries, sanitaria, and potable water companies, as such, and not to any activity the primary purpose of which is to produce income even though the income is to be used for or in furtherance of the exempt activities of [such] those persons[.]; provided that the exemption in subsection (a)(4) shall also apply to the sale of food products for human consumption by the Girl Scouts of the United States of America and the Boy Scouts of America and the local affiliates thereof if the profits from those sales are used exclusively in furtherance of the purposes of the selling organization."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2017.

 

INTRODUCED BY:

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Report Title:

Taxation; Excise Tax; Exemptions; Sale of Food Products by Youth Organizations

 

Description:

Amends general excise tax exemptions to include sales of food products by the Girl Scouts of the United States of America and the Boy Scouts of America provided that profits from those sales are used exclusively to further the purposes of the organization.

 

 

 

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