HI SB1194

Exempts gross income up to $50,000 per year from general excise tax for agricultural commodities sold directly to consumers by producers through direct farm sales, farmers' markets, roadside stands, and community supported agriculture.

Defines "agricultural commodity" as fresh fruits and vegetables, nuts, coffee (cherry, parchment, or green beans), and raw unprocessed honey.

Applies exemption to producers as defined in Hawaii Revised Statutes section 147-1, in addition to existing tax exemptions under sections 237-24 and 237-24.3.

Takes effect on July 1, 2017.