HI HB284

Exempts from general excise tax the gross proceeds or income from sales of unprocessed taro and value-added products where taro or taro leaf is the primary ingredient.

Exemption does not apply to supermarkets, big-box stores, or bulk buyers or shippers of raw or value-added taro products.

Defines "primary ingredient" as the ingredient of highest percentage in a product and listed first on the product's label.

Takes effect June 30, 3000, and repeals June 30, 2028.