SB 1035 Summary

• Adds a new exemption to Hawaii's general excise tax for amounts received by hospitals, infirmaries, medical clinics, health care facilities, pharmacies, and medical practitioners for health care goods and services purchased under Medicare, Medicaid, or TRICARE.

• Defines "medical practitioner" to include physicians, osteopathic physicians, advanced practice registered nurses, and pharmacists licensed in Hawaii.

• Allows services to be performed by physician assistants, nurses, or other employees under a medical practitioner's direction to qualify for the exemption.

• Takes effect December 31, 2050, and sunsets January 1, 2026, with the prior version of the statute reenacted after the sunset date.