REPORT TITLE:
Job Printer tax

DESCRIPTION:
Specifies that services subject to the general excise tax rate of
one-half of one percent should include the supplying of processed
negatives and plates, composition, bindery, photography, graphic
design, copy writing and editing, and foreign translation work to
a job printer.


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                            935         
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO TAXES.



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

 1      SECTION 1.  Section 237-18, Hawaii Revised Statutes, is
 
 2 amended by amending subsection (c) to read as follows:
 
 3      (c)  Where, through the activity of a person taxable under
 
 4 section 237-13(6), a product has been milled, processed, or
 
 5 otherwise manufactured upon the order of another taxpayer who is
 
 6 a manufacturer taxable upon the value of the entire manufactured
 
 7 products, which consists in part of the value of the services
 
 8 taxable under section 237-13(6), so much gross income as is
 
 9 derived from the rendering of the services shall be subjected to
 
10 tax on the person rendering the services at the rate of one-half
 
11 of one per cent, and the value of the entire product shall be
 
12 included in the measure of the tax imposed on the other taxpayer
 
13 as elsewhere provided.  Services rendered in supplying processed
 
14 negatives and plates, composition, bindery, photography, graphic
 
15 design, copy writing and editing, and foreign translation work to
 
16 a job printer shall be subject to this subsection."
 
17      SECTION 2.  New statutory material is underscored.
 

 
 
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 1      SECTION 3.  This Act shall take effect on July 1, 1999.
 
 2 
 
 3                           INTRODUCED BY:_________________________