HI HB1335

Exempts from general excise tax all gross proceeds and income from the manufacture, production, packaging, and sale of diapers within Hawaii, effective July 1, 2025.

Defines "diaper" as a washable or disposable absorbent garment; disposable diapers must be latex-free, allergen-free, and meet specified quality standards for absorbency, waterproofing, leg openings, and refastening closures.

Imposes a 50% surcharge on general excise tax for sales of luxury motor vehicles (defined by manufacturer's suggested retail price threshold, with exclusions for trucks over two tons, motorhomes, emergency vehicles, and disability-accessible vehicles), effective January 1, 2026.

Imposes a 50% surcharge on use tax for imported luxury motor vehicles meeting the same definition and exclusions as the general excise tax surcharge, effective January 1, 2026.

Requires proof of use tax payment, including all applicable surcharges under chapter 238, as a condition for motor vehicle registration in Hawaii.