HI SB361

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

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

Defines "food" or "food product" as substances for human ingestion or chewing consumed for taste or nutritional value, excluding items 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 or milk products, soy or rice milk substitutes, or greater than 50% vegetable or fruit juice by volume.

Takes effect on July 1, 2050.