(a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2028 and every tenth year thereafter.
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Terms Used In Hawaii Revised Statutes 23-81

(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 237-23(a)(3)–Fraternal benefit societies, orders, or associations for the payment of benefits to members;
(2) Section 237-23(a)(4)–Corporations, associations, trusts, or societies:

(A) Organized and operated exclusively for religious, charitable, scientific, or educational purposes;
(B) Operating senior citizens housing facilities qualifying for loans under the United States Housing Act of 1959, as amended;
(C) Operating legal service plans; or
(D) Operating or managing homeless facilities or other programs for the homeless;
(3) Section 237-23(a)(5)–Business leagues, chambers of commerce, boards of trade, civic leagues, agricultural and horticultural organizations, and organizations operated exclusively for the benefit of the community or promotion of social welfare, including legal service plans;
(4) Section 237-23(a)(6)–Hospitals, infirmaries, and sanitaria;
(5) Section 237-23(a)(7)–Tax-exempt potable water companies serving residential communities lacking access to public utility water services;
(6) Section 237-23(a)(8)–Agricultural cooperative associations incorporated under state or federal law;
(7) Section 237-23(a)(9)–Persons affected with Hansen’s disease and kokuas with respect to business within the county of Kalawao;
(8) Section 237-23(a)(10)–Corporations, companies, associations, or trusts organized for cemeteries; and
(9) Section 237-23(a)(11)–Nonprofit shippers.
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