HI HB2677

Adds a new section to Chapter 237 of Hawaii Revised Statutes to subject sales of specified digital goods to the general excise tax.

Defines "specified digital goods" to include digital audio works (music, audiobooks, speeches, ringtones), digital audiovisual works (movies, music videos, news programs), digital books, additional digital goods (greeting cards and artwork transmitted electronically), and prewritten computer software transferred electronically.

Establishes that digital codes providing access to specified digital goods are treated the same as the goods themselves for tax purposes, but excludes redeemable cards, gift cards, gift certificates, and digital cash.

Determines the location of sale for digital goods based on the customer's shipping address, or if no item is shipped, the customer's billing address.

Distinguishes between wholesale sales of digital goods to licensed retailers and other sellers (taxed as wholesalers) versus all other sales (taxed as retail sales of tangible personal property); effective July 1, 2012.