HI HB1311

Designates the last week of May each year as a general excise tax free week in Hawaii.

Exempts 21 specific disaster preparedness items from general excise tax when purchased during this week, including whistles, N95 masks, first aid kits, fire extinguishers, portable generators, batteries, and storm shutter devices, each with specified price limits ranging from $5 to $1,000.

Excludes prefabricated go-bags sold at entertainment locations such as theme parks, toy stores, sporting arenas, and tourist attractions from the tax exemption.

Requires the department of taxation to adopt rules under chapter 91 to administer the exemption, including reporting requirements for retailers.

Effective upon approval and applies to taxable years beginning after December 31, 2008.