RELATING TO THE GENERAL EXCISE TAX.

SB2104

THE SENATE

S.B. NO.

2104

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

Relating to The General Excise Tax
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

PART I

����
SECTION
1.
�
The legislature finds that the cost
of living in the State is among the highest in the nation, with many residents
struggling to afford basic necessities such as food and medication.
�
According to
a survey conducted for
the

Hawaii Foodbank, thirty-two
per

cent of households

in the State
were food insecure in 202
4
,
of
which two-thirds were
experiencing very low food security.

����
The
legislature
further
finds
that the
State does not exempt groceries or nonprescription drugs from the general
excise tax, nor does it apply a reduced rate to those items.
�
Hawaii is
one of
only
four
states
in the nation
that
tax
groceries
at
their full sales or general excise tax rate, whereas most
other states
exempt
groceries or impose a reduced tax rate,
th
ereby
improving
affordability and stimulating local economies
.

����
The legislature
also
finds

that sales
taxes
on necessities, such as groceries and
nonprescription drugs,
are regressive
in nature because they
impose a disproportionate burden on low- and
m
oderate
-income

households who must allocate a larger share of their income to these
essential goods compared to higher-income households.

����
The
legislature additionally finds that the State's
refundable
f
ood/
e
xcise
tax credit provides
only modest
relief in practice.
�
Under existing law, which limits eligibility to
households with an adjusted gross income below $60,000 for non‑single
filers or $40,000 for single filers, the tax credit ranges from $220 at the
lowest income levels to $0 at the highest income levels, which is then multiplied
by the number of exemptions claimed.
�
For
many low- and moderate-income households, the resulting tax credit may be
relatively small.
�
Furthermore, many asset
limited, income constrained, employed (ALICE) households--households earning above
the federal poverty level but still unable to afford basic living costs--do not
qualify for the tax credit at all, despite facing significant cost-of-living
pressures in the State.

����
The
legislature further finds that taxes on groceries exacerbate food
insecurity.
�
Research indicates that a

one
percent
age point
increase in grocery tax
rates
is associated with an estimated
0.84 per cent

increase in food insecurity among low-income households
.
�
Applying this estimate to the
State
'
s

current
4.
712
per cent
general
excise tax rate (including county surcharges and maximum business pass-on
rates) suggests an approximate
3.
96
per

cent increase in
food insecurity
attributable to grocery taxation
.

����
The legislature also finds
that eliminating the general excise tax on groceries for preparation and
consumption at home will primarily benefit the State's low- and moderate-income
households rather than visitors, because residents purchase most of their food for
such purpose, whereas visitors incur the vast majority of their food
expenditures on meals prepared and consumed away from home.

����
The legislature finds that
several states have repealed their taxes on groceries through a phased approach
to improve access to essential goods while maintaining long-term fiscal
stability.
�
For example,
Kansas
enacted a phased
repeal of the state sales and use tax on food,
food ingredients, and certain prepared food beginning in 2022, culminating in
the elimination of the state tax on those items as of January 1, 2025
.
�
G
eorgia
also adopted a phased
approach to exempting food for off-premises consumption, applicable to most
grocery items, from the state sales tax, reaching a zero per cent tax rate on
October 1, 1998.

����
With respect to fiscal
feasibility, t
he
l
egislature finds
that t
he
State
'
s general fund revenues and reserves are sufficient to support a
phased
elimination
of the general excise tax on groceries beginning
o
n

January 1,
2027.
�
According
to the United States Department of Agriculture Economic Research Service's Food
Expenditure Series, food purchased for consumption at home in Hawaii totaled
approximately $4.6 billion in 2024, excluding taxes and tips.
�
A
pplying the
S
tate
's
current general excise tax rate of four per cent--excluding county surcharges
and maximum business pass-on rates--to this amount indicates that a state-level
grocery tax exemption would reduce state revenues by approximately
$
184

million annually.
�
On the
budgetary side, according to the
State
'
s
A
nnual

C
omprehensive
F
inancial
R
eport for
fiscal
year
2024
, which compares changes in the State's net
position to fiscal year 2023,

general excise tax revenues declined from
$11.080 billion to $10.413 billion while
total government-wide expenses
increased
from $15.190 billion to $17.634 billion.
�

Nevertheless, the State realized a
$1.267 billion increase in net
position for the
fiscal
year.
�
Furthermore, the governor's executive budget
and the council on revenue's general fund tax revenue forecasts project steady
surpluses and growing balances in the years following a brief shortfall in fiscal
year 2026.
�
Taken together, these data
reflect
the
State's overall fiscal capacity and demonstrate that,
with prudent
budgeting
,
the
State can absorb
a
gradual
and
targeted
general excise tax
exemption on
certain
essential goods
.

����
Furthermore,
t
he legislature acknowledges that food security is a matter of statewide
concern that
directly
affects the general welfare of
the people of Hawaii and the
State's
long-term economic and social
well-being
.

����
Accordingly,
the purpose of this
A
ct is to
p
rovide immediate
and ongoing
point-of-sale
relief
on
groceries and nonprescription drugs, r
educe food insecurity
, and
improve
affordability
while maintaining the
State
'
s
fiscal stability
by
:

����
(1)
�
Implementing
a phased repeal of
the
state
general excise tax on
the
sale of
groceries
and
nonprescription drugs
in
the State; and

����
(2)
�
Prohibiting
counties
from establishing
county surcharges on the state general excise tax on gross income or gross
proceeds from the sale of groceries and nonprescription drugs in the State
.

PART
II

����
SECTION

2
.
�
Section 237-13, Hawaii Revised Statutes, is
amended to read as follows:

����
"
�237-13
�
Imposition of tax.
�
There is hereby levied and shall be assessed
and collected annually privilege taxes against persons on account of their
business and other activities in the State measured by the application of rates
against values of products, gross proceeds of sales, or gross income, whichever
is specified, as follows:

����
(1)
�
Tax on manufacturers.

���������
(A)
�
Upon every person engaging or
continuing within the State in the business of manufacturing, including
compounding, canning, preserving, packing, printing, publishing, milling,
processing, refining, or preparing for sale, profit, or commercial use, either
directly or through the activity of others, in whole or in part, any article or
articles, substance or substances, commodity or commodities, the amount of the
tax to be equal to the value of the articles, substances, or commodities,
manufactured, compounded, canned, preserved, packed, printed, milled,
processed, refined, or prepared for sale, as shown by the gross proceeds
derived from the sale thereof by the manufacturer or person compounding,
preparing, or printing them, multiplied by one-half of one per cent.

���������
(B)
�
The
measure of the tax on manufacturers is the value of the entire product for
sale.

����
(2)
�
Tax on business of selling tangible
personal property; producing.
�
Except
as provided in paragraphs (9) and (10):

���������
(A)
�
Upon
every person engaging or continuing in the business of selling any tangible
personal property whatsoever, there is likewise hereby levied, and shall be
assessed and collected, a tax equivalent to four per cent of the gross proceeds
of sales of the business; provided that, in the case of a wholesaler, the tax
shall be equal to one-half of one per cent of the gross proceeds of sales of
the business; and provided further that insofar as the sale of tangible
personal property is a wholesale sale under section 237-4(a)(8), the tax shall
be one-half of one per cent of the gross proceeds.
�
Upon every person engaging or continuing
within this State in the business of a producer, the tax shall be equal to
one-half of one per cent of the gross proceeds of sales of the business, or the
value of the products, for sale.

���������
(B)
�
Gross proceeds of sales of tangible
property in interstate and foreign commerce shall constitute a part of the
measure of the tax imposed on persons in the business of selling tangible
personal property, to the extent, under the conditions, and in accordance with
the provisions of the Constitution of the United States and the Acts of the
Congress of the United States which may be now in force or may be hereafter
adopted, and whenever there occurs in the State an activity to which, under the
Constitution and Acts of Congress, there may be attributed gross proceeds of
sales, the gross proceeds shall be so attributed.

���������
(C)
�
No
manufacturer or producer, engaged in such business in the State and selling the
manufacturer's or producer's products for delivery outside of the State (for
example, consigned to a mainland purchaser via common carrier f.o.b. Honolulu),
shall be required to pay the tax imposed in this chapter for the privilege of
so selling the products, and the value or gross proceeds of sales of the
products shall be included only in determining the measure of the tax imposed
upon the manufacturer or producer.

���������
(D)
�
A
manufacturer or producer, engaged in such business in the State, shall pay the
tax imposed in this chapter for the privilege of selling its products in the
State, and the value or gross proceeds of sales of the products, thus subjected
to tax, may be deducted insofar as duplicated as to the same products by the
measure of the tax upon the manufacturer or producer for the privilege of
manufacturing or producing in the State; provided that no producer of
agricultural products who sells the products to a purchaser who will process
the products outside the State shall be required to pay the tax imposed in this
chapter for the privilege of producing or selling those products.

���������
(E)
�
A
taxpayer selling to a federal cost-plus contractor may make the election
provided for by paragraph (3)(C), and in that case the tax shall be computed
pursuant to the election, notwithstanding this paragraph or paragraph (1) to
the contrary.

���������
(F)
�
The
department, by rule, may require that a seller take from the purchaser of
tangible personal property a certificate, in a form prescribed by the
department, certifying that the sale is a sale at wholesale; provided that:

��������������
(i)
�
Any purchaser who furnishes a
certificate shall be obligated to pay to the seller, upon demand, the amount of
the additional tax that is imposed upon the seller whenever the sale in fact is
not at wholesale; and

�������������
(ii)
�
The absence of a certificate in itself shall give rise to the
presumption that the sale is not at wholesale unless the sales of the business
are exclusively at wholesale.

����
(3)
�
Tax upon contractors.

���������
(A)
�
Upon every person engaging or
continuing within the State in the business of contracting, the tax shall be
equal to four per cent of the gross income of the business.

���������
(B)
�
In
computing the tax levied under this paragraph, there shall be deducted from the
gross income of the taxpayer so much thereof as has been included in the
measure of the tax levied under subparagraph (A), on
another taxpayer
who is a contractor, as defined in section 237-6; provided that any person
claiming a deduction under this paragraph shall be required to show in the
person's return the name and general excise number of the person paying the tax
on the amount deducted by the person.

���������
(C)
�
In
computing the tax levied under this paragraph against any federal cost-plus
contractor, there shall be excluded from the gross income of the contractor so
much thereof as fulfills the following requirements:

��������������
(i)
�
The gross income exempted shall constitute reimbursement of costs
incurred for materials, plant, or equipment purchased from a taxpayer licensed
under this chapter, not exceeding the gross proceeds of sale of the taxpayer on
account of the transaction; and

�������������
(ii)
�
The taxpayer making the sale shall have certified to the department
that the taxpayer is taxable with respect to the gross proceeds of the sale,
and that the taxpayer elects to have the tax on gross income computed the same
as upon a sale to the state government.

���������
(D)
�
A
person who, as a business or as a part of a business in which the person is
engaged, erects, constructs, or improves any building or structure, of any kind
or description, or makes, constructs, or improves any road, street, sidewalk,
sewer, or water system, or other improvements on land held by the person
(whether held as a leasehold, fee simple, or otherwise), upon the sale or other
disposition of the land or improvements, even if the work was not done pursuant
to a contract, shall be liable to the same tax as if engaged in the business of
contracting, unless the person shows that at the time the person was engaged in
making the improvements the person intended, and for the period of at least one
year after completion of the building, structure, or other improvements the
person continued to intend to hold and not sell or otherwise dispose of the
land or improvements.
�
The tax in respect
of the improvements shall be measured by the amount of the proceeds of the sale
or other disposition that is attributable to the erection, construction, or
improvement of such building or structure, or the making, constructing, or
improving of the road, street, sidewalk, sewer, or water system, or other
improvements.
�
The measure of tax in
respect of the improvements shall not exceed the amount which would have been
taxable had the work been performed by another, subject as in other cases to
the deductions allowed by subparagraph (B).
�

Upon the election of the taxpayer, this paragraph may be applied
notwithstanding that the improvements were not made by the taxpayer, or were
not made as a business or as a part of a business, or were made with the
intention of holding the same.
�
However,
this paragraph shall not apply in respect of any proceeds that constitute or
are in the nature of rent, which shall be taxable under paragraph (9); provided
that insofar as the business of renting or leasing real property under a lease
is taxed under section 237-16.5, the tax shall be levied by section 237-16.5.

����
(4)
�
Tax upon theaters, amusements, radio
broadcasting stations, etc.

���������
(A)
�
Upon every person engaging or
continuing within the State in the business of operating a theater, opera
house, moving picture show, vaudeville, amusement park, dance hall, skating
rink, radio broadcasting station, or any other place at which amusements are
offered to the public, the tax shall be equal to four per cent of the gross
income of the business, and in the case of a sale of an amusement at wholesale
under section 237‑4(a)(13), the tax shall be one-half of one per cent of
the gross income.

���������
(B)
�
The
department may require that the person rendering an amusement at wholesale take
from the licensed seller a certificate, in a form prescribed by the department,
certifying that the sale is a sale at wholesale; provided that:

��������������
(i)
�
Any licensed seller who furnishes a
certificate shall be obligated to pay to the person rendering the amusement,
upon demand, the amount of additional tax that is imposed upon the seller
whenever the sale is not at wholesale; and

�������������
(ii)
�
The absence of a certificate in itself shall give rise to the
presumption that the sale is not at wholesale unless the person rendering the
sale is exclusively rendering the amusement at wholesale.

����
(5)
�
Tax
upon sales representatives, etc.
�
Upon
every person classified as a representative or purchasing agent under section
237-1, engaging or continuing within the State in the business of performing
services for another, other than as an employee, there is likewise hereby
levied and shall be assessed and collected a tax equal to four per cent of the
commissions and other compensation attributable to the services so rendered by
the person.

����
(6)
�
Tax
on service business.

���������
(A)
�
Upon every person engaging or
continuing within the State in any service business or calling including
professional services not otherwise specifically taxed under this chapter,
there is likewise hereby levied and shall be assessed and collected a tax equal
to four per cent of the gross income of the business, and in the case of a
wholesaler under section 237-4(a)(10), the tax shall be equal to one-half of
one per cent of the gross income of the business.

���������
(B)
�
The
department may require that the person rendering a service at wholesale take
from the licensed seller a certificate, in a form prescribed by the department,
certifying that the sale is a sale at wholesale; provided that:

��������������
(i)
�
Any licensed seller who furnishes a
certificate shall be obligated to pay to the person rendering the service, upon
demand, the amount of additional tax that is imposed upon the seller whenever
the sale is not at wholesale; and

�������������
(ii)
�
The absence of a certificate in itself shall give rise to the
presumption that the sale is not at wholesale unless the person rendering the
sale is exclusively rendering services at wholesale.

���������
(C)
�
Where
any person is engaged in the business of selling interstate or foreign common
carrier telecommunication services within and without the State, other than as
a home service provider, the tax shall be imposed on that portion of gross
income received by a person from service which is originated or terminated in
this State and is charged to a telephone number, customer, or account in this
State notwithstanding any other state law (except for the exemption under
section 237-23(a)(1)) to the contrary.
�

If, under the Constitution and laws of the United States, the entire
gross income as determined under this paragraph of a business selling
interstate or foreign common carrier telecommunication services cannot be
included in the measure of the tax, the gross income shall be apportioned as
provided in section 237-21; provided that the apportionment factor and formula
shall be the same for all persons providing those services in the State.

���������
(D)
�
Where
any person is engaged in the business of a home service provider, the tax shall
be imposed on the gross income received or derived from providing interstate or
foreign mobile telecommunications services to a customer with a place of
primary use in this State when the services originate in one state and
terminate in another state, territory, or foreign country; provided that all
charges for mobile telecommunications services which are billed by or for the
home service provider are deemed to be provided by the home service provider at
the customer's place of primary use, regardless of where the mobile
telecommunications originate, terminate, or pass through; provided further that
the income from charges specifically derived from interstate or foreign mobile
telecommunications services, as determined by books and records that are kept
in the regular course of business by the home service provider in accordance
with section 239-24, shall be apportioned under any apportionment factor or
formula adopted under subparagraph (C).
�

Gross income shall not include:

��������������
(i)
�
Gross receipts from mobile
telecommunications services provided to a customer with a place of primary use
outside this State;

�������������
(ii)
�
Gross receipts from mobile telecommunications services that are
subject to the tax imposed by chapter 239;

������������
(iii)
�
Gross receipts from mobile telecommunications services taxed under
section 237-13.8; and

�������������
(iv)
�
Gross receipts of a home service provider acting as a serving
carrier providing mobile telecommunications services to another home service
provider's customer.

��������������
For
the purposes of this paragraph, "charges for mobile telecommunications
services", "customer", "home service provider", "mobile
telecommunications services", "place of primary use", and "serving
carrier" have the same meaning as in section 239-22.

����
(7)
�
Tax on insurance producers.
�
Upon every person engaged as a licensed
producer pursuant to chapter 431, there is hereby levied and shall be assessed
and collected a tax equal to 0.15 per cent of the commissions due to that
activity.

����
(8)
�
Tax
on receipts of sugar benefit payments.
�

Upon the amounts received from the United States government by any
producer of sugar (or the producer's legal representative or heirs), as defined
under and by virtue of the Sugar Act of 1948, as amended, or other Acts of the
Congress of the United States relating thereto, there is hereby levied a tax of
one-half of one per cent of the gross amount received; provided that the tax
levied hereunder on any amount so received and actually disbursed to another by
a producer in the form of a benefit payment shall be paid by the person or
persons to whom the amount is actually disbursed, and the producer actually
making a benefit payment to another shall be entitled to claim on the producer's
return a deduction from the gross amount taxable hereunder in the sum of the
amount so disbursed.
�
The amounts taxed
under this paragraph shall not be taxable under any other paragraph,
subsection, or section of this chapter.

����
(9)
�
Tax on businesses selling groceries in the
State.

���������
(A)
�
Upon every person engaging or
continuing in the business of selling any
groceries in the State,

there is likewise hereby levied, and shall be assessed and collected, a
tax equivalent to
the following percentages
of the gross
proceeds of sales of the business
:

��������������
(i)
�
4.0
per cent until December 31, 2026;

�������������
(ii)
�
3.5
per cent for the period beginning on January 1, 2027, to December 31, 2027;

������������
(iii)
�
3.0
per cent for the period beginning on January 1, 2028, to December 31, 2028;

�������������
(iv)
�
2.5
per cent for the period beginning on January 1, 2029, to December 31, 2029;

��������������
(v)
�
2.0
per cent for the period beginning on January 1, 2030, to December 31, 2030;

�������������
(vi)
�
1.5
per cent for the period beginning on January 1, 2031, to December 31, 2031;

������������
(vii)
�
1.0
per cent for the period beginning on January 1, 2032, to December 31, 2032;

�����������
(viii)
�
0.5
per cent for the period beginning on January 1, 2033, to December 31, 2033; and

�������������
(ix)
�
For
the period beginning on January 1, 2034, and thereafter, this chapter shall no
longer apply.

���������
(
B
)
�
Upon every person engaging or
continuing in the business of selling any
groceries in the State as

a wholesaler
,
the tax shall be equal to
:

��������������
(i)
�
O
ne-half
of one per cent of the gross proceeds of sales of the business
; or

�������������
(ii)
�
O
ne-half
of one per cent of the gross proceeds
,
insofar as the sale of
groceries

is a wholesale sale under section 237‑4(a)(8)
;

��������������
provided that
beginning
on January 1, 2028, and thereafter, this chapter shall no longer apply.

���������
(C)
�
Upon
every person engaging or continuing within this State in the business of a
manufacturer
or
producer
of groceries
, the tax shall be equal to
one-half of one per cent of the gross proceeds of sales of the business, or the
value of the products, for sale
in the State; provided that beginning on
January 1, 2028, and thereafter, this chapter shall no longer apply
.

���������
(F)
�
The department, by rule, may require
that a seller take from the purchaser of
nonprescription drugs
,

a certificate
certifying that the sale is a sale at wholesale

pursuant to paragraph (2)(F).

������
�������
For
the purposes of this paragraph:

��������������
"Groceries"
means any food or food product for home consumption except alcoholic beverages,
tobacco, and hot foods or hot food products prepared for immediate consumption.

��������������
"Food"
or "food product" means any substance, whether in liquid,
concentrated, solid, frozen, dried, or dehydrated form, that is sold for
ingestion or chewing by humans and is consumed for its taste or nutritional
value.

���
(10)
�
Tax on businesses selling nonprescription
drugs in the State.

���������
(A)
�
Upon every person engaging or
continuing in the business of selling any
nonprescription drugs
in the State,
there is likewise hereby levied, and shall be assessed and
collected, a tax equivalent to
the following percentages
of the gross proceeds
of sales of the business
:

��������������
(i)
�
4.0
per cent until December 31, 2026;

�������������
(ii)
�
3.5
per cent for the period beginning on January 1, 2027, to December 31, 2027;

������������
(iii)
�
3.0
per cent for the period beginning on January 1, 2028, to December 31, 2028;

�������������
(iv)
�
2.5
per cent for the period beginning on January 1, 2029, to December 31, 2029;

��������������
(v)
�
2.0
per cent for the period beginning on January 1, 2030, to December 31, 2030;

�������������
(vi)
�
1.5
per cent for the period beginning on January 1, 2031, to December 31, 2031;

������������
(vii)
�
1.0
per cent for the period beginning on January 1, 2032, to December 31, 2032;

�����������
(viii)
�
0.5
per cent for the period beginning on January 1, 2033, to December 31, 2033; and

�������������
(ix)
�
For
the period beginning on January 1, 2034, and thereafter, this chapter shall no
longer apply.

���������
(
B
)
�
Upon every person engaging or
continuing in the business of selling any
nonprescription drugs in
the State as
a wholesaler
,
the tax shall be equal to
:

��������������
(i)
�
O
ne-half
of one per cent of the gross proceeds of sales of the business
;
or

�������������
(ii)
�
O
ne-half
of one per cent of the gross proceeds
,
insofar as the sale of
groceries

is a wholesale sale under section 237‑4(a)(8)
;

��������������
provided that
beginning
on January 1, 2028, and thereafter, this chapter shall no longer apply.

���������
(C)
�
Upon
every person engaging or continuing within this State in the business of a
manufacturer
or
producer
of nonprescription drugs
, the tax shall
be equal to one-half of one per cent of the gross proceeds of sales of the
business, or the value of the products, for sale
in
the State; provided that beginning on January 1, 2028, and thereafter, this
chapter shall no longer apply
.

���������
(F)
�
The department, by rule, may require
that a seller take from the purchaser of
nonprescription drugs
,

a certificate
certifying that the sale is a sale at wholesale

pursuant to paragraph (2)(F).

������
�������
For
the purposes of this paragraph, "nonprescription drug" has the same
meaning as defined in section 328-1.

���
[
(9)
]

(11)
�
Tax on other
business.
�
Upon every person engaging or
continuing within the State in any business, trade, activity, occupation, or
calling not included in the preceding paragraphs or any other provisions of
this chapter, there is likewise hereby levied and shall be assessed and
collected, a tax equal to four per cent of the gross income thereof.
�
In addition, the rate prescribed by this
paragraph shall apply to a business taxable under one or more of the preceding
paragraphs or other provisions of this chapter, as to any gross income thereof
not taxed thereunder as gross income or gross proceeds of sales or by taxing an
equivalent value of products, unless specifically exempted.
"

PART
III

����
SECTION

3
.
�
Section 237-8.6, Hawaii Revised Statutes, is
amended by amending subsection (d) to read as follows:

����
"
(d)
�
No county surcharge on state tax shall be
established on any:

����
(1)
�
Gross income or gross proceeds taxable under
this chapter at the one-half per cent tax rate;

����
(2)
�
Gross income or gross proceeds taxable under
this chapter at the 0.15 per cent tax rate;
[
or
]

����
(3)
�
Transactions, amounts, persons, gross income,
or gross proceeds exempt from tax under this chapter
[
.
]
; or

����
(4)
�
Gross
income or gross proceeds taxable under section 237-13(9) or (10).
"

PART
IV

����
SECTION

4
.
�
Statutory material to be
repealed is bracketed and stricken.
�
New
statutory material is underscored.

����
SECTION
5
.
�
This
Act shall take effect on January 1, 2027
; provided that section 3 of this Act shall be
repealed upon the repeal of section 237-8.6, Hawaii Revised Statutes, on
December 31, 2030, pursuant to section 6 of Act 1, Special Session Laws of
Hawaii 2017.

INTRODUCED BY:

_____________________________

Report Title:

G
ET
; Groceries; Nonprescription Drugs
; Phased
Repeal; County Surcharge; Prohibition

Description:

Implement
s
a phased repeal of the state general
excise tax on the sale of groceries and nonprescription drugs in the State
.
�
P
rohibit
s
counties
from establishing county surcharges on the state general excise tax on gross
income or gross proceeds from the sale of groceries and nonprescription drugs
in the State.
�
Prohibition on county surcharges to
be repealed on 12/31/2030.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.