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FORM G-71                               STATE OF HAWAII — DEPARTMENT OF TAXATION 
(REV. 2019)
              GENERAL EXCISE SUBLEASE DEDUCTION  
                                                        CERTIFICATE
                                                        (Required for lessee’s files)
PART I     Information About the Lessor

Name   

Address 

                         City                            State                           Postal/ZIP Code

Hawaii Tax I.D. Number:  GE __ __ __ - __ __ __ - __ __ __ __ - __ __

Name of agent (if applicable):

PART II  Information About the Lessee 

Name   

Hawaii Tax I.D. Number:  GE __ __ __ - __ __ __ - __ __ __ __ - __ __

PART III  Real Property or Space Leased

A. Description of real property or space leased. Check the appropriate box(es):       vacant land;   apartment, hotel,  

   or similar residential property;      store, office, or other commercial property;   mining, manufacturing, or other  

   industrial property;   farm or ranch; or             other (please describe)                                                              

B. Address of real property or space leased  

C. Effective date of the lease                

D. Term of the lease                                           

                                         CERTIFICATION BY LESSOR 
   (The absence of this certification by the lessor shall give rise to the presumption that the lessee is not allowed the sublease deduction.)

The undersigned lessor hereby certifies, pursuant to section 237-16.5, Hawaii Revised Statutes, that the lessor is subject to the general excise tax on the 
gross proceeds or gross income received from the lessee.

Signature of Lessor or Authorized Agent                        Title                                  Date

                                        COPY FOR LESSOR AND LESSEE
                                                                                                      FORM G-71

FORM G-71 
INSTRUCTIONS 
(REV. 2019)                                                                                            PAGE 2

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