HI HB855

Establishes a general excise tax exemption for gross proceeds or income from the manufacture, production, packaging, and sale of diapers in Hawaii.

Defines "diaper" as an absorbent garment that is washable or disposable for use by untrained infants or toddlers, with specified quality standards for disposable diapers including absorbency, waterproof outer cover, flexible leg openings, and refastening closures.

Exempts diapers that do not use latex or common allergens and meet or exceed commercially available retail diaper quality standards.

Takes effect on June 30, 3000.