HI SB1540

Requires applicants for professional or vocational licenses issued by the Department of Commerce and Consumer Affairs to obtain a tax clearance certificate from the Director of Taxation before a license can be issued or renewed

Tax clearance certificate must show the applicant either owes no delinquent state taxes, penalties, or interest; is complying with an installment payment plan for delinquent taxes; or is not subject to Hawaii income taxation

Addresses the problem of license holders who file general excise tax returns but not income tax returns, or who fail to file any tax returns

Department of Taxation is directed to prepare necessary forms for the tax clearance process

Applies to taxable years beginning after December 31, 2012