HI HB2521

Exempts groceries, health care services, and utility services from Hawaii's general excise tax (Chapter 237), with the exemption taking effect July 1, 2027

Defines "groceries" as food or food ingredients sold for home consumption, excluding alcoholic beverages, tobacco, prepared food, soft drinks, dietary supplements, and vending machine items

Defines "prepared food" (which remains taxable) as food sold heated, food sold with eating utensils, or two or more ingredients mixed by the seller for sale as a single item

Covers health care services from licensed professionals under numerous Hawaii Revised Statutes chapters including physicians, nurses, dentists, chiropractors, psychologists, and other health practitioners

Defines "utility services" to include electricity, water, sewer, natural gas, cable, and telecommunications