Form G-27 - Motor Vehicle Use Tax Certification - State Of Hawaii Page 2
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1
2FORM G-27
PAGE 2
INSTRUCTIONS
(REV. 2010)
General Instructions
(a) Acquired it in another state, territory,
(2) Purchaser’s social security number;
district, or country;
(3) Date the vehicle was imported;
Purpose of Form
(b) Was a bona fide resident of another
(4) Make of vehicle;
state, territory, district, or country at the
Effective January 1, 2003, section 286-41(d),
time the vehicle was acquired;
(5) Model year of vehicle;
Hawaii Revised Statutes (HRS), requires the
owner of a motor vehicle of a current, previous,
(c) Acquired the vehicle for use outside
(6) Vehicle identification number; and
and subsequent year model purchased outside
Hawaii; and
(7) The landed value of the vehicle, the
Hawaii and subject to the use tax to provide proof
(d) Made actual and substantial use of the
calculation of which must be documented
that the use tax due was paid in order to register
vehicle outside Hawaii. If the vehicle
and supported by copies of the vehicle
the vehicle in Hawaii.
was acquired less than three (3) months
purchase invoice, the freight bill, etc.
Form G-27 is used to certify to the Motor Vehicle
prior to the time it was imported, then it
Specific Instructions
Registration Office in the county your vehicle will
is presumed to have been acquired for
be registered that the use tax has been paid or
use within Hawaii and that the actual
Enter the make, model year, and vehicle
that no use tax is due. The following do not have
and substantial use requirement has
to fill out this form:
identification number (VIN) of the vehicle where
therefore not been met unless clearly
indicated.
proven otherwise. This 3-month period
(1) Dealers as defined in section 437-1.1,HRS,
does not include any shipping time or
who are required to submit a report to the
Check off box 1, 2, or 3, whichever is applicable.
any time during which a vehicle was
Director of Taxation under section 238-9.5,
placed in storage prior to its import into
Box 1. Check this box if you paid the Hawaii use
HRS,
Hawaii.
tax due on the vehicle, and attach a copy of (1)
(2) A member of the United States Armed
Form G-26, Form G-45, Form G-49, or letter used
(2) The vehicle was a gift from another person.
Forces on active duty and stationed in
to report the use tax, (2) proof that the use tax
Note that an imported vehicle purchased
Hawaii who:
was paid was paid, and (3) the documentation
with money given as a gift is NOT exempt
(such as vehicle purchase invoice freight bill used
(a) Is not a Hawaii resident and
from the use tax. A completed Form
to determine the vehicle’s landed value.
G-27A, Affidavit in Support of a Claim for
(b) Has already paid sales or use tax on
Exemption from Use Tax for a Motor Vehicle
Box 2. Check this box if no use tax is due, and
the vehicle to the member’s home state
Transferred as a Gift, is required for this
check off one of the listed explanations, as
(i.e., state of record), and (3) federal,
exemption to be considered.
applicable, and provide the additional information
state, and county governments.
and documentation as indicated. If “Other” is
(3) The vehicle was purchased in a “casual sale”
The Use Tax
selected, state the reason no use tax is due.
from a person who is not in the business
of selling vehicles. See section 18-237-1,
Box 3. Check this box if you are the lessee of
The Hawaii use tax is levied on the landed value
HAR, for the definition of casual sale.
the vehicle, and attach a copy of the lease
of imported goods, services, and contracting
agreement.
owned, purchased from a seller who is not
(4) The vehicle was imported into Hawaii for
temporary use only. Generally, property that
subject to the Hawaii general excise tax on that
Read and sign the declaration and complete the
transaction, or however acquired.
is in Hawaii for 365 days or less is deemed
owner’s/lessee’s information as indicated.
in the State for temporary use. See section
Motor vehicles imported into Hawaii for the
18-238-2(g)(3), HAR.
Where to File
owners’ use in Hawaii are subject to the use tax.
(5) Any sales or use tax paid to another state
The use tax is levied on the landed value of the
File Form G-27 with the required attachments
or country may be used to offset the Hawaii
imported vehicle.
and your application for motor vehicle registration
use tax that would otherwise be due on
The landed value of the vehicle includes the
with the Motor Vehicle Registration Office of the
the vehicle. If the sales or use tax paid to
county that you are registering your vehicle in.
cost of the vehicle, shipping and handling costs
the other state or country is more that the
to import the vehicle to Hawaii, import duties,
Hawaii use tax due on the vehicle, then no
Where to Get Forms, Instructions,
insurance, etc. The landed value does not include
Hawaii use tax is due.
and Publications
any sales or use taxes paid to another state. The
For more information, see section 238-1, HRS,
landed value of the vehicle may be reduced
For more information about registering your
and the Department of Taxation brochure entitled,
due to depreciation for use outside of Hawaii. A
vehicle, contact the Motor Vehicle Registration
“An Introduction to the Use Tax”.
depreciation schedule is provided on Form G-26,
Office in the county your vehicle will be
Use Tax Return (see “How to Report & Pay the
How to Report & Pay the Use Tax
registered.
Use Tax Due on a Motor Vehicle Imported for
Due on a Motor Vehicle Imported for
Use in Hawaii” below). See section 18-238-2(g),
Information about the use tax, forms, publications,
Use in Hawaii
Hawaii Administrative Rules (HAR).
and other documents, such as copies of Tax
Information Releases and Administrative Rules
Form G-26. If you do not have a general excise
The use tax complements the general excise
issued by the Department, are available on the
tax license or a Hawaii Tax Identification Number,
tax, which is imposed on the gross income
Department’s
website
at
of businesses in Hawaii.
These businesses
use Form G-26 to report and pay any use tax
tax or you may contact a customer service
due.
are at a price disadvantage with purchases
representative at:
from businesses outside Hawaii that are not
Forms G-45 and G-49. If you have a general
subject to the general excise tax. The use tax
Voice: 808-587-4242
excise tax license or a Hawaii Tax Identification
attempts to equalize the price disadvantage by
1-800-222-3229 (Toll-Free)
Number, use Forms G-45 and G-49 to report and
requiring persons acquiring goods, services, and
pay any use tax due instead of Form G-26.
Telephone for the Hearing Impaired:
contracting from businesses outside Hawaii to
808-587-1418
pay a tax at the same rate that a Hawaii business
Letter. Instead of filing Form G-26, an individual
1-800-887-8974 (Toll-Free)
would have paid in general excise tax.
that does not have a general excise tax license or
a Hawaii Tax Identification Number may send a
Exemptions From the Use Tax
Fax:
808-587-1488
letter to the Department of Taxation with a check
E-mail: Taxpayer.Services@hawaii.gov
or money order payable to the “Hawaii State Tax
Pursuant to section 238-1, HRS, no use tax is due
Collector” to report and pay any use tax due. The
on imported vehicles in the following situations:
Mail:
Taxpayer Services Branch
letter should contain the following information:
P.O. Box 259
(1) The vehicle was imported into Hawaii for
Honolulu, HI 96809-0259
(1) Purchaser’s name;
nonbusiness use by a person who:
FORM G-27
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