HI HB966

Amends Section 237-23, Hawaii Revised Statutes to restore language regarding general excise tax exemptions for nonprofit organizations and charitable entities.

Clarifies that exemptions apply only to fraternal, religious, charitable, scientific, educational, communal, or social welfare activities "as such" and not to activities whose primary purpose is generating income.

Requires persons seeking exemptions to register with the Department of Taxation, submit a written application, and pay a $20 registration fee.

Takes effect retroactively to taxable years beginning after December 31, 2011, correcting an inadvertent repeal of statutory wording.