STAND. COM. REP. NO. 665
RE: H.B. No. 632
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirtieth State Legislature
Regular Session of 2019
State of Hawaii
Your Committee on Health, to which was referred H.B. No. 632 entitled:
"A BILL FOR AN ACT RELATING TO THE GENERAL EXCISE TAX,"
begs leave to report as follows:
(1) Provide a general excise tax (GET) exemption for amounts received from the sales of prescription drugs sold pursuant to the prescription, diabetic supplies, prosthetic devices, medical oxygen, human blood and its derivatives, mobility enhancing equipment sold by prescription, and repair and replacement parts for any of the exempt aforementioned devices and equipment;
(2) Repeal the exclusion of cannabis or manufactured cannabis products from the definition of "prescription drugs" for purposes of the GET tax exemption; and
(3) Expand the definition of prosthetic device.
Your Committee has amended this measure by:
(1) Exempting from the GET, amounts received from the sale of durable medical equipment when sold for human use;
(2) Defining "durable medical equipment";
(3) Changing its effective date to July 1, 2050, to facilitate further discussion; and
(4) Making technical, nonsubstantive amendments for clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 632, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 632, H.D. 1, and be referred to your Committee on Finance.
Respectfully submitted on behalf of the members of the Committee on Health,
JOHN M. MIZUNO, Chair