HI SB361

Exempts gross proceeds from the sale of groceries eligible under the federal Supplemental Nutrition Assistance Program (SNAP) from Hawaii's general excise tax.

Defines "groceries" as any food or food product for home consumption, with the department authorized to further define through rules in consultation with the federal Food and Nutrition Service.

Excludes from the exemption: food from vending machines, alcoholic beverages, dietary supplements, prepared food, soft drinks, and tobacco.

Defines "soft drinks" as non-alcoholic sweetened beverages, excluding beverages containing milk products, milk substitutes, or greater than 50 percent vegetable or fruit juice.

Takes effect July 1, 2050.