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June 21, 2002
RE: Act 110, Session Laws of Hawaii 2002 (Act 110), Relating to Taxation of Persons with Impaired Sight or Hearing or Who are Totally Disabled

Certain general excise tax benefits are available to deaf, blind, and totally disabled persons. These provisions, however, were not available under prior law depending on the entity in which impaired persons chose to do business. Under prior law, section 237-17, Hawaii Revised Statutes (HRS), provided a one-half percent general excise tax rate for individuals who are blind, deaf, or totally disabled, or corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled. Similarly, section 237-24(13), HRS, exempted from the general excise tax $2,000 a year of gross income received by any blind, deaf, or totally disabled person engaging in business.

Act 110 amends sections 237-17 and 237-24(13), HRS, to provide persons with impaired sight, hearing, or who are totally disabled the same general excise tax benefits regardless of the entity in which they choose to do business. Thus, these provisions would also be applicable to general, limited, or limited liability partnerships whose partners are blind, deaf, or totally disabled; or a limited liability company whose members are blind, deaf, or totally disabled.

Act 110 takes effect on July 1, 2002 and applies to gross income and gross proceeds received after June 30, 2002.

Current forms and other tax information are available at the Department's website at: On Oahu, forms may be ordered by calling the Department's Forms Request Line at: 587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 (toll-free) to receive forms by mail or by fax.

Director of Taxation
HRS Section Explained: HRS Sections 237-17, 237-24(13)