H.B. 1921 Summary

• Exempts sales of diabetic supplies, medical oxygen, human blood and derivatives, durable medical equipment for home use, and mobility enhancing equipment from Hawaii's general excise tax.

• Expands prosthetic device exemption to include devices worn on or in the body to replace missing body parts, prevent physical deformity, or support weak or deformed body portions.

• Excludes repair and replacement parts for all listed medical devices from general excise tax when sold for human use.

• Exempts services related to selling these medical items from the tax exemption, meaning service charges remain taxable.

• Effective July 1, 3000 (note: appears to contain a date error).