HI SB222

Exempts sales of mobility enhancing equipment, durable medical equipment, prescription drugs, diabetic supplies, prosthetic devices, medical oxygen, and human blood and its derivatives from Hawaii's general excise tax.

Expands definition of "prosthetic devices" to include devices worn on or in the body that replace missing body parts, prevent physical deformity, or support weak or deformed portions of the body (examples include heart valves, hearing aids, pacemakers, and artificial limbs).

Defines "durable medical equipment" consistent with federal regulations and includes bath and shower chairs, bed pans, and raised toilet seats.

Defines "mobility enhancing equipment" as equipment other than durable medical equipment that increases ability to move from one place to another and is appropriate for home or motor vehicle use.

Effective for taxable years beginning after December 31, 2018, with the exemption excluding service charges for selling these items.