HI SB1495

Exempts from Hawaii's general excise tax the gross receipts from sales of hearing aids by hospitals, infirmaries, medical clinics, health care facilities, pharmacies, or licensed practitioners to individuals.

Defines "hearing aid" by reference to section 451A-1 of Hawaii Revised Statutes.

Exemption does not apply to amounts received for services provided in selling hearing aids, only to the sale of the devices themselves.

Effective December 31, 2050, with automatic repeal on January 1, 2027, returning the law to its previous form.

Updates statutory language to reference the "supplemental nutrition assistance program" instead of "food stamp program."