STAND. COM. REP. NO. 2071
RE: S.B. No. 530
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirtieth State Legislature
Regular Session of 2019
State of Hawaii
Your Committee on Finance, to which was referred S.B. No. 530, S.D. 2, H.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO THE GENERAL EXCISE TAX,"
begs leave to report as follows:
(1) Exempts from the general excise tax the sale of mobility enhancing equipment, hearing aids, prescription drugs sold from any source pursuant to a doctor's prescription, durable medical equipment, and prosthetic devices; and
(2) Expands the scope of devices included in the existing definition of prosthetic device for purposes of the general excise tax exemption.
The Disability and Communication Access Board, Councilmember for District 9 of the Hawaii County Council, Aloha State Association of the Deaf, Policy Advisory Board for Elder Affairs, and a few individuals submitted testimony in support of this measure. The Department of Taxation and Tax Foundation of Hawaii submitted comments on this measure.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 530, S.D. 2, H.D. 1, and recommends that it pass Third Reading.
Respectfully submitted on behalf of the members of the Committee on Finance,
SYLVIA LUKE, Chair