HI HB21

Exempts gross receipts from sales of mobility enhancing equipment and durable medical equipment from Hawaii's general excise tax.

Expands the definition of "prosthetic device" to include devices worn on or in the body that artificially replace missing body parts, prevent or correct physical deformities, or support weak or deformed portions of the body.

Exempts gross receipts from sales of prescription drugs, diabetic supplies, medical oxygen, human blood and derivatives, and repair and replacement parts for all exempt medical devices from the general excise tax.

Excludes services provided in selling these medical devices and equipment from the exemption.

Effective for taxable years beginning after December 31, 2017.