Form G-61 - Export Exemption Certificate For General Excise And Liquor Taxes Page 2
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1
2FORM G-61
INSTRUCTIONS
(REV. 2009)
PAGE 2
General Information
user who are signatories to the certifi-
Part II
cate. Failure to provide the export ex-
Section 237-29.5, Hawaii Revised Stat-
Enter information regarding the pur-
emption certificate (Form G-61) or an
utes (HRS), exempts from the general
chaser, consumer, or user.
equivalent certification as required un-
excise tax, the value or gross proceeds
der Sections 237-29.5, 237-29.53, and
Part III
arising from the manufacture, produc-
244D-4.3, HRS, will result in the disal-
tion, or sale of tangible personal prop-
Enter information regarding the tangi-
lowance of the exemption. In the event
erty shipped by the manufacturer, pro-
ble personal property, contracting, ser-
the Form G-61 is impracticable to com-
ducer, or seller to a point outside the
vices, or liquor involved in this transac-
plete, an alternative form or document
State where the property is resold or
tion.
may be used provided the information
otherwise consumed or used outside
requested in Parts I, II, and III of the
Signing of the Certificate
the State. See Tax Information Re-
Form G-61 are maintained.
lease No. 98-5 for more information.
The certificate shall be dated, execut-
ed, and signed by both the provider,
General Instructions
Section 237-29.53, HRS, exempts from
and the purchaser, consumer, or user.
the general excise tax, the value or
The provider who is claiming the export
gross proceeds arising from contract-
exemption under sections 237-29.5,
Where to File
ing or services by a contractor, service
237-29.53, and/or 244D-4.3, HRS,
The certificate must be retained at the
provider, or seller that is resold, or oth-
must inform the purchaser, consumer,
provider’s place of business.
erwise consumed or used outside the
or user that the purchaser, consumer,
State. Contracting is considered to be
or user is obtaining property/contract-
Where to Get Forms,
consumed or used in the locale where
ing/services/liquor for which the pro-
Instructions, and Publications
the real property to which the contract-
vider will claim a tax exemption.
Forms, publications, and other docu-
ing relates is situated. See Tax Infor-
ments, such as copies of Tax Informa-
The purchaser, consumer, or user is
mation Release No. 2009-02 for more
tion Releases and Administrative Rules
required to notify the provider if the
information.
issued by the Department, are avail-
property/contracting/services/liquor will
Section 244D-4.3, HRS, exempts from
able on the Department’s website at
not be resold, consumed, or used out-
the liquor tax, the value or gross pro-
or you may con-
side the State.
ceeds arising from the manufacture,
tact the customer service staff of our
If
the
property/contracting/services/
production, or sale of liquor shipped by
Taxpayer Services Branch at:
liquor purchased is not resold or oth-
the manufacturer, producer, or seller to
Voice: 808-587-4242
erwise consumed or used outside the
a point outside the State where the li-
1-800-222-3229 (Toll-Free)
State, the provider must remit to the
quor is resold or otherwise consumed
Department the tax due on the proper-
or used outside the State.
Telephone for the Hearing Impaired:
ty/contracting/services/liquor for which
808-587-1418
Purpose of This Certificate
the export exemption was claimed. The
1-800-887-8974 (Toll-Free)
purchaser, upon demand, shall be obli-
Form G-61, Export Exemption Certifi-
Fax:
808-587-1488
gated to pay to the provider the amount
cate, must be completed in order for
of the additional tax imposed upon the
the manufacturer, producer, contractor,
E-mail: Taxpayer.Services@hawaii.gov
provider.
service provider, or seller (provider) to
Mail:
Taxpayer Services Branch
claim an exemption from general ex-
Specific Instructions
P.O. Box 259
cise and/or liquor taxes under Sections
Honolulu, HI 96809-0259
Part I
237-29.5, 237-29.53, or 244D-4.3,
HRS. This form must be a part of each
Enter information regarding the manu-
order or contract of sale between the
facturer, producer, contractor, service
provider and purchaser, consumer, or
provider or seller.
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