HI HB1144

Amends Hawaii's general excise tax law to exempt amounts received from loading, transportation, and unloading of agricultural commodities shipped between islands of Hawaii, regardless of whether commodities were produced in-state.

Redefines "agricultural commodity" to mean any product resulting from agricultural activities as defined in section 269-1, replacing prior definition referencing section 147-1.

Expands exemption eligibility to any "qualifying entity" engaged in agricultural activities, replacing the prior limitation to "producer or produce dealer."

Takes effect July 1, 2021, except the general effective date of the Act is January 1, 2050.

Does not affect rights, duties, penalties, or proceedings that began before the effective date.