THE SENATE

S.B. NO.

1137

TWENTY-EIGHTH LEGISLATURE, 2015

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO LIABILITY FOR AMOUNTS PASSED ON AS TAX.

 

 

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

 


SECTION 1. Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"231- Liability for certain amounts. For all taxes set forth in title 14, where the amount is passed on as the tax owed by the taxpayer for the transaction and is separately stated or accounted for in a receipt, contract, invoice, billing, or other evidence of the business activity, a taxpayer is conclusively presumed to be liable for any amounts collected as a recovery of that taxpayer's liability; provided that the liability shall be reduced by any amount collected as a recovery of the taxpayer's liability that the taxpayer sufficiently proves to the department has been returned to the source from which it was collected. In addition to these tax amounts, the taxpayer shall also be liable for any applicable penalties and interest that may be assessed as provided in section 231-39."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

 

INTRODUCED BY:

_____________________________

 

 

BY REQUEST


 


 

Report Title:

Taxes; Liability for Taxes Passed On

 

Description:

Creates conclusive presumption that taxpayer is liable for any amounts passed on to consumers as payment for any title 14, Hawaii Revised Statutes, tax.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.