HI SB2169

Exempts all gross proceeds from the sale of food and medical services from Hawaii's general excise tax imposed under Chapter 237.

Defines "food" to include groceries and food products for home consumption (excluding alcohol, tobacco, and hot ready-to-eat foods), seeds and plants for home gardens, and meals provided to seniors, disabled persons, homeless individuals, and domestic violence shelter residents.

Defines "medical services" as professional services provided by state-licensed hospitals, medical clinics, facilities, and licensed practitioners regulated under specified Hawaii Revised Statutes chapters (436E, 442, 447, 448, 448B, 451A, 451J, 452, 453, 455, 457, 457A, 457G, 458, 459, 460, 461, 461J, 463E, 465, 466J, 468E).

Excludes foods purchased in restaurants or via restaurant delivery services from the exemption, except for those specific meal programs listed in the bill.

Effective upon approval and applies to taxable years beginning after December 31, 2014.