Clear Form

FORM G-61                   STATE OF HAWAII — DEPARTMENT OF TAXATION 
(REV. 2019)
                            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, 237-29.57 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. 2019)                                                                                                          PAGE 2

General Information                           tions 237-29.5, 237-29.53, 237-29.57      Specific Instructions
Section 237-29.5, Hawaii Revised Stat-        or 244D-4.3, HRS. This form must be 
utes (HRS), exempts from the general          a part of each order or contract of sale  Part I
excise tax, the value or gross proceeds       between  the  provider  and  purchaser,  Enter information regarding the manu-
arising from the manufacture, produc-         consumer, or user who are signato-        facturer, producer, contractor, service 
tion or sale of tangible personal prop-       ries to the certificate. Failure to provide  provider or seller.
erty, shipped by the manufacturer, pro-       the export exemption certificate (Form 
ducer, or seller to a point outside the       G-61) or an equivalent certification as   Part II
State where the property is resold or         required under sections 237-29.5, 237-    Enter information regarding the pur-
otherwise consumed or used outside            29.53, 237-29.57 and 244D-4.3, HRS,  chaser, consumer, or user.
the State. See Tax Information Re-            will result in the disallowance of the 
lease No. 98-5 for more information.          exemption. In the event the Form G-61     Part III
                                              is impracticable to complete, an alter-   Enter information regarding the tangi-
Section 237-29.53, HRS, exempts from  native form or document may be used  ble personal property, intangible, con-
the general excise tax, the value or  provided the information requested in  tracting, services, or liquor involved in 
gross proceeds arising from contract-         Parts I, II, and III of the Form G-61 are  this transaction.
ing or services by a contractor, service  maintained.
provider, or seller that is resold, or oth-                                             Signing of the Certificate
erwise consumed or used outside the           General Instructions                      The certificate shall be dated, execut-
State. Contracting is considered to be  The provider who is claiming the export  ed, and signed by both the provider, 
consumed or used in the locale where  exemption under sections 237-29.5,  and the purchaser, consumer, or user.
the real property to which the contract-      237-29.53, 237-29.57 and/or 244D-
ing  relates  is  situated.  See  Tax  Infor- 4.3, HRS, must inform the purchaser,      Where to File
mation Release No. 2009-02 for more  consumer, or user that the purchaser,  The certificate must be retained at the 
information.                                  consumer, or user is obtaining proper-    provider’s place of business.
Section 237-29.57, HRS, exempts               ty/intangible/contracting/services/liquor 
from the general excise tax, the value        for which the provider will claim a tax   Where to Get Forms, 
or gross proceeds arising from the use        exemption.                                Instructions, and Publications
                                                                                        Forms, publications, and other docu-
of intangible property outside the State.     The purchaser, consumer, or user is       ments, such as copies of Tax Informa-
Section 244D-4.3, HRS, exempts from           required to notify the provider if the    tion Releases and Administrative Rules 
the liquor tax, the value or gross pro-       property/intangible/contracting/servic-   issued by the Department, are avail-
ceeds arising from the manufacture,           es/liquor will not be resold, consumed,   able on the Department’s website at 
production, or sale of liquor shipped by      or used outside the State.                tax.hawaii.gov or you may contact a 
the manufacturer, producer, or seller to  If  the property/intangible/contracting/      customer service representative at:
a point outside the State where the li-       services/liquor purchased is not resold   Voice:  808-587-4242 
quor is resold or otherwise consumed  or otherwise consumed or used outside 
                                                                                                1-800-222-3229 (Toll-Free)
or used outside the State.                    the State, the provider must remit to the 
                                              Department the tax due on the prop-       Telephone for the Hearing Impaired: 
Purpose of This Certificate                   erty/intangible/contracting/services/             808-587-1418 
Form G-61, Export Exemption Certifi-          liquor for which the export exemption             1-800-887-8974 (Toll-Free)
cate, must be completed in order for  was claimed. The purchaser, upon de-
                                                                                        Fax:    808-587-1488
the manufacturer, producer, contrac-          mand, shall be obligated to pay to the 
tor, service provider, or seller (provid-     provider the amount of the additional  Mail:      Taxpayer Services Branch 
er) to claim an exemption from general  tax imposed upon the provider.                          P.O. Box 259 
excise and/or liquor taxes under sec-                                                           Honolulu, HI  96809-0259