HI HB1413

Establishes the "Simplified Sellers Use Tax Remittance Act," a voluntary program allowing out-of-state vendors without physical presence in Hawaii to collect and remit a simplified use tax.

Sets simplified sellers use tax rate at 4 percent of sale price on tangible personal property shipped or delivered to Hawaii purchasers, with no county surcharges allowed.

Eligible sellers may deduct and retain a 2 percent discount on taxes properly collected and timely remitted to the Department of Taxation.

Provides amnesty for uncollected simplified sellers use tax from the 12-month period before an eligible seller's participation begins, except for sellers under audit or who previously paid such taxes.

Establishes that all taxes collected are state realizations and exempts participating sellers from county audit or review; program becomes inapplicable if federal legislation authorizes nationwide sales tax collection requirements.