Form G-71 - General Excise Sublease Deduction Certificate Page 2

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FORM G-71
INSTRUCTIONS
(REV. 2007)
GENERAL INSTRUCTIONS
Where to Send Form G-71
Sublease Deduction
The lessor must submit Form G-71 to the lessee. The lessee
is to retain Form G-71 for the lessee’s records. The lessee
Section 237-16.5, Hawaii Revised Statutes (HRS), provides
should not file Form G-71 with the Department of Taxation.
that where real property is subleased by a lessee to a
SPECIFIC INSTRUCTIONS
sublessee, the lessee shall be allowed a deduction from the
amount of gross proceeds or gross income received from its
Part I
sublease of the real property. A deduction shall only be
allowed with respect to leases and subleases in writing and
Enter information regarding the lessor.
relating to the same real property.
Part II
Purpose of Certificate
Enter information regarding the lessee.
The lessee shall obtain from its immediately preceding lessor,
Part III
Form G-71, General Excise Sublease Deduction Certificate,
certifying that the lessor is subject to the general excise tax on
Enter information regarding the real property or space leased
the gross proceeds or gross income received from the lessee.
in this transaction.
The absence of Form G-71 in itself shall give rise to the
Signing of the Certificate
presumption that the lessee is not allowed the deduction
under section 237-16.5, HRS.
The certificate shall be signed and dated by the lessor or the
lessor’s authorized agent.
Definitions
Where to Get More Information — More information
Lease means the rental of real property under an instrument
is available on the Department's website at
in writing by which one conveys real property for a specified
or you may contact the
term and for a specified consideration, and includes the
customer service staff of our Taxpayer Services
written extension or renegotiation of a lease, and any
Branch at:
holdover tenancy.
Lessee means one who holds real property under a lease,
Voice:808-587-4242
and includes a sublessee. A lessee or sublessee includes a
1-800-222-3229 (Toll-Free)
sublessor who is subject to the general excise tax and
qualifies for the deduction under section 237-16.5, HRS,
Telephone for the Hearing Impaired:
provided real property or space is conveyed by a written
808-587-1418
sublease.
1-800-887-8974 (Toll-Free)
Lessor means one who conveys real property by a lease,
Fax: 808-587-1488
and includes a sublessor. A lessor does not include a person
who is not subject to the taxes imposed by chapter 237, HRS,
E-mail:Taxpayer.Services@hawaii.gov
or a person whose gross proceeds or gross income from
leasing the real property or space is not taxable under chapter
Mail:Taxpayer Services Branch
237, HRS.
P.O. Box 259
Sublessee means one who holds real property under a
Honolulu, HI 96809-0259
sublease.
Sublessor means one who conveys real property by a
written sublease, is subject to the general excise tax on the
gross rental receipts derived from the subletting of such real
property, and qualifies for the deduction under section
237-16.5, HRS.

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