THE SENATE	S.B. NO.	1348
THIRTY-SECOND LEGISLATURE, 2023
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

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 groceries. Any provision of law to the contrary notwithstanding, there shall be exempted from the measure of the taxes imposed by this chapter, all of the gross proceeds derived from the sale of groceries.

For purposes of this section, "groceries" means products eligible to be purchased with the United States Department of Agriculture's Supplemental Nutrition Assistance Program benefits."

SECTION 2. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§237- Exemption for certain health products. (a) As used in this section:

"Feminine hygiene products" means a sanitary napkin, sanitary towel, tampon, panty liner, douche, feminine hygiene syringe, menstrual cup, sanitary pad, or vaginal cream, foam, ointment, jelly, powder, or spray used for hygiene purposes.

"Incontinence products" means an absorbent single-use garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements and includes an absorbent single-use product, not worn on the body, designed to protect furniture or other tangible personal property from soiling or damage due to human incontinence.

"Over-the-counter medicines" means over-the-counter drugs regulated by the United States Food and Drug Administration as safe and effective for use by humans.

(b) Any provision of law to the contrary notwithstanding, there shall be exempted from the measure of the taxes imposed by this chapter, all of the gross proceeds derived from the sale of feminine hygiene products, incontinence products, and over-the-counter medicines."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act, upon its approval, shall take effect on January 1, 2024.

INTRODUCED BY:	_____________________________
	BY REQUEST

Report Title:

General Excise Tax; Exemptions; Groceries; Health Products

Description:

Exempts certain groceries, feminine hygiene products, incontinence products, and over-the-counter drugs from the general excise tax.

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