HI HB180

Exempts groceries from Hawaii's general excise tax when the items are eligible for purchase under the Supplemental Nutrition Assistance Program (SNAP) or Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)

Applies the exemption to all purchasers regardless of whether they are enrolled in SNAP or WIC programs, and regardless of payment method used

Defines "groceries" as food or food products intended for home consumption, with the Department of Taxation authorized to further specify eligible items through administrative rules

Requires the Department of Taxation to consult with the federal Food and Nutrition Service in defining which items qualify for the exemption

Takes effect July 1, 2025