(a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2022 and every tenth year thereafter.
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(b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor no later than twenty days prior to the convening of the immediately following regular session.(c) This section shall apply to the following:
(1) Section 237-24.3(1)–Amounts received from loading, transporting, and unloading agricultural commodities shipped interisland;(2) Section 237-24.3(3)(A)–Amounts received from cargo loading or unloading;(3) Section 237-24.3(3)(B)–Amounts received from tugboat and towage services;(4) Section 237-24.3(3)(C)–Amounts received from the transportation of pilots or government officials and other maritime-related services;(5) Section 238-1, paragraph (7) of the definition of “use”–The value of oceangoing vehicles for transportation from one point to another in the State;(6) Section 238-3(g)–The value of imported intoxicating liquor and cigarettes and tobacco products for sale to persons or common carriers in interstate commerce;(7) Section 238-3(h)–The value of vessels constructed under section 189-25, relating to commercial fishing vessel loans, prior to July 1, 1969; and(8) Section 237-28.1–Gross proceeds from shipbuilding and ship repair.
