HI HB965

Amends Hawaii Revised Statutes Section 231-96(a) to require any person conducting business under chapter 237 (other than casual sales) to offer receipts and maintain daily transaction records for all cash transactions.

Removes the previous requirement that applied only to businesses conducting more than ten taxable transactions per day, expanding the rule to apply to any number of cash transactions.

Requires transaction records to be either handwritten or generated by a manually operated or electronic cash register, created at the time of the transaction.

Treats each day of violation as a separate offense for enforcement purposes.

Becomes effective on July 1, 2013.