HI SB2848

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

Amends Section 237-24.3 of the Hawaii Revised Statutes to add hearing aids to the existing exemption for prescription drugs and prosthetic devices

Defines "hearing aid" by reference to section 451A-1 of Hawaii law

Services provided in selling hearing aids remain subject to the general excise tax; only the sale of the device itself is exempt

Tax exemption implementation takes effect January 1, 2027