Reps. Ward, Fale and Johanson Address HB1257- TAXATION


Measure Title: RELATING TO TAXATION. Report Title: General Excise Tax; Use Tax Description: Expands application of the general excise tax to business activities in the State that are significantly associated with a seller’s ability to establish or maintain a market in the State. Creates a presumption under the general excise tax law for sellers of tangible personal property where the seller’s activities in the State demonstrate a significant business nexus with the State. Creates a presumption under the use tax law that a seller is engaged in business in the State if the seller’s activities in the State demonstrate a significant business nexus with the State. Effective July 1, 2030. (HB1257 HD1)

3/1/2013 H Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Cheape, Johanson voting aye with reservations; Representative(s) Fale, Fukumoto, McDermott, Thielen, Ward voting no (5) and Representative(s) Coffman, Hanohano, Morikawa, Nakashima, Takumi excused (5).


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