HI SB1193

Eliminates the general excise tax exemption previously provided in section 237-24.3(2)(C) for intoxicating liquor, cigarettes, tobacco products, and agricultural, meat, or fish products sold to common carriers for out-of-state consumption.

Renumbers remaining exemptions in section 237-24.3 by removing the deleted provision, resulting in subsections (2) through (11) becoming subsections (2) through (9).

Cites the original exemption's purpose was to incentivize local agricultural purchases but notes it was held unconstitutional in Hawaiian Flour Mills case (1994) and amended in 2003, yet the current broad form defeats that original intent.

Retains all other existing general excise tax exemptions including those for inter-island agricultural transportation, condominium associations, cargo loading services, employee benefit plans, food stamp purchases, prescription drugs, and aircraft leasing.

Takes effect July 1, 2050.