HI HB1996

Exempts hearing aids from Hawaii's general excise tax when sold by hospitals, infirmaries, medical clinics, health care facilities, pharmacies, or licensed practitioners

Adds hearing aids to the existing exemption category that already includes prescription drugs and prosthetic devices

Defines "hearing aid" by reference to the definition in Hawaii Revised Statutes section 451A-1

Services associated with selling hearing aids remain subject to the general excise tax; only the sale of the devices themselves is exempt

Effective date set for July 1, 3000 (placeholder date indicating the legislature intends to establish an actual effective date later)