The Hawaii House of Representatives passed two nexus bills, previously passed by the Senate, that might:
- add thresholds for businesses to be subject to general excise tax (S.B. 2514); and
- subject out-of-state businesses making $100,000 or more in Hawaii to general excise tax, and make other changes (S.B. 2890).
Delayed Effective Dates
However, the House changed the effective dates of both bills to July 1, 2030. As passed by the Senate, the bills would take effect upon the governor’s approval.
According to House Committee on Finance reports, the effective dates were changed to encourage further discussion.
The text of S.B. 2514 is available on the Hawaii Legislature’s website at https://www.capitol.hawaii.gov/session2018/bills/SB2514_HD1_.pdf.
The text of S.B. 2890 is available on the Hawaii Legislature’s website at https://www.capitol.hawaii.gov/session2018/bills/SB2890_HD1_.pdf.
S.B. 2514 and S.B. 2890, as passed by the Hawaii House of Representatives on April 10, 2018; Committee Reports on S.B. 2514 and S.B. 2890, Hawaii House of Representatives, Committee on Finance, April 6, 2018