Form G-61 "Export Exemption Certificate for General Excise and Liquor Taxes" - Hawaii

What Is Form G-61?

This is a legal form that was released by the Hawaii Department of Taxation - a government authority operating within Hawaii. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2018;
  • The latest edition provided by the Hawaii Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form G-61 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Taxation.

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Download Form G-61 "Export Exemption Certificate for General Excise and Liquor Taxes" - Hawaii

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FORM G-61
STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2018)
EXPORT EXEMPTION CERTIFICATE
FOR GENERAL EXCISE AND LIQUOR TAXES
PART I — Information About the Manufacturer, Producer, Contractor, Service Provider, or Seller
Name
Type of Organization (e.g., Corporation, Partnership, Individual, etc.)
Address (number and street)
City, State, and Postal/ZIP Code
Hawaii Tax I.D. Number
Liquor Permit Number (if applicable)
GE __ __ __ - __ __ __ - __ __ __ __ - __ __
Description of the manufacturer, producer, contractor, service provider, or seller’s business
PART II — Information About the Purchaser, Consumer, or User
Name
Type of Organization (e.g., Corporation, Partnership, Individual, etc.)
Address (number and street)
City, State, and Postal/ZIP Code
PART III — Tangible Personal Property/Intangible/Contracting/Services/Liquor Included in
Transaction
A. Description of tangible personal property/intangible/contracting/services/liquor
B. Value of tangible personal property/intangible/contracting/services/liquor or gross proceeds involved
CERTIFICATION BY MANUFACTURER, PRODUCER, CONTRACTOR, SERVICE PROVIDER, OR
SELLER AND PURCHASER, CONSUMER, OR USER
The undersigned manufacturer, producer, contractor, service provider, or seller (provider); and purchaser, consumer, or user hereby
certify, pursuant to sections 231-36, 237-29.5, 237-29.53, 237-TBA or 244D-4.3, Hawaii Revised Statutes (HRS), relating to export
exemption and certification:
(1) that the information provided in Parts I, II, and III above are true and correct; and
(2) that until this certificate is revoked by notice in writing by either of the parties who signed the certificate or the Department of
Taxation, it shall apply to this order or contract of sale between the manufacturer, producer, contractor, service provider, or seller;
and the purchaser, consumer, or user.
The provider certifies that he or she will remit the tax due on the sale of the tangible personal property/intangible/contracting/services/
liquor, as imposed by Chapters 237 and 244D, HRS, to the Department of Taxation if:
(1) the place of delivery of the property, intangible or liquor for which the export exemption was claimed is not outside the State;
(2) the property, intangible or liquor was not shipped or transmitted by the provider to the purchaser at a place of delivery outside the
State; or
(3) the intangible, contracting or services was not resold, consumed, or used outside the State.
Manufacturer, producer, contractor, service provider, or seller signature
Purchaser, consumer, or user signature
Print name of signatory
Print name of signatory
Title
Date
Title
Date
Provider should retain this certificate for the provider’s files. DO NOT send to the Department of Taxation.
FORM G-61
Clear Form
FORM G-61
STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2018)
EXPORT EXEMPTION CERTIFICATE
FOR GENERAL EXCISE AND LIQUOR TAXES
PART I — Information About the Manufacturer, Producer, Contractor, Service Provider, or Seller
Name
Type of Organization (e.g., Corporation, Partnership, Individual, etc.)
Address (number and street)
City, State, and Postal/ZIP Code
Hawaii Tax I.D. Number
Liquor Permit Number (if applicable)
GE __ __ __ - __ __ __ - __ __ __ __ - __ __
Description of the manufacturer, producer, contractor, service provider, or seller’s business
PART II — Information About the Purchaser, Consumer, or User
Name
Type of Organization (e.g., Corporation, Partnership, Individual, etc.)
Address (number and street)
City, State, and Postal/ZIP Code
PART III — Tangible Personal Property/Intangible/Contracting/Services/Liquor Included in
Transaction
A. Description of tangible personal property/intangible/contracting/services/liquor
B. Value of tangible personal property/intangible/contracting/services/liquor or gross proceeds involved
CERTIFICATION BY MANUFACTURER, PRODUCER, CONTRACTOR, SERVICE PROVIDER, OR
SELLER AND PURCHASER, CONSUMER, OR USER
The undersigned manufacturer, producer, contractor, service provider, or seller (provider); and purchaser, consumer, or user hereby
certify, pursuant to sections 231-36, 237-29.5, 237-29.53, 237-TBA or 244D-4.3, Hawaii Revised Statutes (HRS), relating to export
exemption and certification:
(1) that the information provided in Parts I, II, and III above are true and correct; and
(2) that until this certificate is revoked by notice in writing by either of the parties who signed the certificate or the Department of
Taxation, it shall apply to this order or contract of sale between the manufacturer, producer, contractor, service provider, or seller;
and the purchaser, consumer, or user.
The provider certifies that he or she will remit the tax due on the sale of the tangible personal property/intangible/contracting/services/
liquor, as imposed by Chapters 237 and 244D, HRS, to the Department of Taxation if:
(1) the place of delivery of the property, intangible or liquor for which the export exemption was claimed is not outside the State;
(2) the property, intangible or liquor was not shipped or transmitted by the provider to the purchaser at a place of delivery outside the
State; or
(3) the intangible, contracting or services was not resold, consumed, or used outside the State.
Manufacturer, producer, contractor, service provider, or seller signature
Purchaser, consumer, or user signature
Print name of signatory
Print name of signatory
Title
Date
Title
Date
Provider should retain this certificate for the provider’s files. DO NOT send to the Department of Taxation.
FORM G-61
FORM G-61
INSTRUCTIONS
(REV. 2018)
PAGE 2
General Information
Specific Instructions
HRS. This form must be a part of each
order or contract of sale between the
Section 237-29.5, Hawaii Revised Stat-
Part I
provider and purchaser, consumer, or
utes (HRS), exempts from the general
Enter information regarding the manu-
user who are signatories to the certifi-
excise tax, the value or gross proceeds
facturer, producer, contractor, service
cate. Failure to provide the export ex-
arising from the manufacture, produc-
provider or seller.
emption certificate (Form G-61) or an
tion or sale of tangible personal prop-
equivalent certification as required un-
erty, shipped by the manufacturer, pro-
Part II
der sections 237-29.5, 237-29.53, 237-
ducer, or seller to a point outside the
Enter information regarding the pur-
TBA and 244D-4.3, HRS, will result in
State where the property is resold or
chaser, consumer, or user.
the disallowance of the exemption. In
otherwise consumed or used outside
the event the Form G-61 is impracti-
the State. See Tax Information Re-
Part III
cable to complete, an alternative form
lease No. 98-5 for more information.
Enter information regarding the tangi-
or document may be used provided the
Section 237-29.53, HRS, exempts from
ble personal property, intangible, con-
information requested in Parts I, II, and
the general excise tax, the value or
tracting, services, or liquor involved in
III of the Form G-61 are maintained.
gross proceeds arising from contract-
this transaction.
General Instructions
ing or services by a contractor, service
Signing of the Certificate
provider, or seller that is resold, or oth-
The provider who is claiming the export
erwise consumed or used outside the
The certificate shall be dated, execut-
exemption under sections 237-29.5,
State. Contracting is considered to be
ed, and signed by both the provider,
237-29.53, 237-TBA and/or 244D-4.3,
consumed or used in the locale where
and the purchaser, consumer, or user.
HRS, must inform the purchaser, con-
the real property to which the contract-
sumer, or user that the purchaser, con-
Where to File
ing relates is situated. See Tax Infor-
sumer, or user is obtaining property/
mation Release No. 2009-02 for more
The certificate must be retained at the
intangible/contracting/services/liquor
information.
provider’s place of business.
for which the provider will claim a tax
exemption.
Where to Get Forms,
Section 237-TBA, HRS, exempts from
Instructions, and Publications
the general excise tax, the value or
The purchaser, consumer, or user is
gross proceeds arising from the use of
required to notify the provider if the
Forms, publications, and other docu-
intangible property outside the State.
property/intangible/contracting/servic-
ments, such as copies of Tax Informa-
es/liquor will not be resold, consumed,
Section 244D-4.3, HRS, exempts from
tion Releases and Administrative Rules
or used outside the State.
the liquor tax, the value or gross pro-
issued by the Department, are avail-
ceeds arising from the manufacture,
able on the Department’s website at
If the property/intangible/contracting/
tax.hawaii.gov or you may contact a
production, or sale of liquor shipped by
services/liquor purchased is not resold
the manufacturer, producer, or seller to
customer service representative at:
or otherwise consumed or used outside
a point outside the State where the li-
the State, the provider must remit to the
Voice: 808-587-4242
quor is resold or otherwise consumed
Department the tax due on the prop-
1-800-222-3229 (Toll-Free)
or used outside the State.
erty/intangible/contracting/services/
Telephone for the Hearing Impaired:
liquor for which the export exemption
Purpose of This Certificate
808-587-1418
was claimed. The purchaser, upon de-
Form G-61, Export Exemption Certifi-
1-800-887-8974 (Toll-Free)
mand, shall be obligated to pay to the
cate, must be completed in order for
provider the amount of the additional
Fax:
808-587-1488
the manufacturer, producer, contractor,
tax imposed upon the provider.
service provider, or seller (provider) to
E-mail: Taxpayer.Services@hawaii.gov
claim an exemption from general excise
Mail:
Taxpayer Services Branch
and/or liquor taxes under sections 237-
P.O. Box 259
29.5, 237-29.53, 237-TBA or 244D-4.3,
Honolulu, HI 96809-0259
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