HI HB1335

Exempts diapers from Hawaii's general excise tax, covering all gross proceeds from the manufacture, production, packaging, and sale of both washable and disposable diapers within the State

Disposable diapers must be latex-free, allergen-free, and meet quality standards for absorbency, waterproof outer cover, flexible leg openings, and refastening closures to qualify for the exemption

Imposes a 50% surcharge on general excise tax and use tax for luxury motor vehicle sales, applied to both new and used vehicles based on manufacturer's suggested retail price (specific price threshold left blank in bill)

Excludes trucks/vans over two-ton capacity, motorhomes, campervans, emergency vehicles, and disability-accessible vehicles from the luxury vehicle surcharge

Diaper tax exemption takes effect July 1, 2025; luxury vehicle surcharge takes effect January 1, 2026