HI HCR120

Urges the Department of Taxation to take prompt and decisive action to address e-fairness (the tax collection disparity between online and brick-and-mortar retailers).

Notes that Hawaii lost an estimated $122.5 million in 2012 due to inability to collect sales taxes on online and catalog purchases, revenue that could fund disaster relief, disease control, and K-12 education improvements.

References the National Conference of State Legislatures' February 29, 2016 release of model legislative language suggesting both legislative and potential administrative solutions to expand sales and use tax collection requirements.

Requests the Department of Taxation submit a report of its efforts, findings, recommendations, and any proposed legislation to the Legislature no later than 20 days before the 2017 Regular Session convenes.

Directs certified copies be transmitted to the Governor and Director of Taxation.