HI HB623

Exempts food and food ingredients from Hawaii's general excise tax, with exceptions for prepared food, soft drinks, alcoholic beverages, tobacco, dietary supplements, and vending machine sales.

Provides tax exemptions for certain prepared meals served to seniors (age 60+), disabled persons, residents of federally subsidized elderly housing, battered women and children in shelters, and homeless individuals at nonprofit facilities.

Exempts medical services provided by hospitals, medical clinics, and licensed professionals from general excise tax, including services under chapters covering physicians, dentists, nurses, and other healthcare providers.

Establishes detailed definitions distinguishing taxable prepared food (heated, served with utensils, or mixed ingredients) from tax-exempt food (bakery items, unheated foods sold by weight/volume).

Takes effect upon approval and applies to taxable years beginning after December 31, 2023.