SB1495

Hawaii SB1495 amends tax laws to exempt sales of hearing aids from taxation.

Hawaii SB1495 modifies the state's tax code to exclude sales of hearing aids from taxable transactions. This bill specifies that hearing aids, defined under section 451A-1, will not be subject to taxation when sold by practitioners or dealers of prosthetic devices. The bill also clarifies that prosthetic devices do not include auditory devices. This change aims to provide relief to individuals purchasing hearing aids by exempting these sales from the state's general tax provisions.