Hawaii HB1215 amends the general excise tax exemption to exclude certain professional employer organizations and contractors from tax liability.

Hawaii HB1215 modifies the general excise tax exemption to exclude professional employer organizations that fail to meet registration requirements or tax withholding obligations. It also excludes contractors licensed under chapter 444 for services performed in counties with populations over 125,000 but less than 1,000,000. The changes apply to taxable years beginning after December 31, 2025.

Hawaii HB1215 amends the general excise tax exemption to exclude certain professional employer organizations and contractors from tax liability.

Hawaii HB1215 modifies the general excise tax exemption to exclude professional employer organizations that fail to meet registration requirements or tax withholding obligations. It also excludes contractors licensed under chapter 444 for services performed in counties with populations over 125,000 but less than 1,000,000. The changes apply to taxable years beginning after December 31, 2025.