HI SR103

Request that the Tax Review Commission conduct or commission a study updating the distribution of state and local tax burden by income class in Hawaii.

Require the new study to use the same methodology as the 1989 Miklius, et al., study to allow comparison between the two studies' findings.

The 1989 study found that approximately 30 percent of general excise tax revenues are exported to tourists and determined that the general excise tax is regressive.

Direct the Tax Review Commission to submit the completed study to the Legislature and Governor along with the Commission's Final Report.

Transmit a certified copy of the resolution to the Tax Review Commission Chairperson.