Report Title:

General Excise Tax; Medical Services

Description:

Exempts the purchase and sale of medical services from the general excise tax.

HOUSE OF REPRESENTATIVES

H.B. NO.

2035

TWENTY-SECOND LEGISLATURE, 2004

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO MEDICAL SERVICES.

 

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 or income arising from the provision of medical services.

(b) For purposes of this section, "medical services" means services involved in the diagnosis, cure, mitigation, treatment, or prevention of disease or the promotion of wellness of body, when provided by one of the following types of facilities or persons:

(1) Nonprofit or for-profit hospitals;

(2) Surgical outpatient facilities;

(3) Dialysis facilities;

(4) Infirmaries;

(5) Skilled nursing facilities;

(6) Intermediate care facilities;

(7) Adult residential care homes;

(8) Adult foster homes;

(9) Adult day care facilities;

(10) Assisted living facilities;

(11) Pharmacies;

(12) Sanitariums;

(13) Surface and air ambulances; or

(14) Persons holding a valid license under chapters 442, 447, 448, 451A, 452, 453, 455, 457, 457A, 457G, 458, 459, 460, 461, 461J, 463E, 465, 466J, and 468E."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2004.

INTRODUCED BY:

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