Hawaii Motor Vehicle Use Tax Certification (Rev. 2013)

Motor Vehicle Use Tax Certification (Rev. 2013)
Form G-27, Rev 8/2019, Motor Vehicle Use Tax Certification
Clear Form

FORM G-27
(REV. 8/2019)

STATE OF HAWAII — DEPARTMENT OF TAXATION

MOTOR VEHICLE USE TAX CERTIFICATION

Make of Vehicle: 		

  Model Year of Vehicle: 	

Vehicle Identification Number (VIN): 		
    (Please type or print legibly)
	
The undersigned hereby certifies that:

	1.	The

total use tax (including the county surcharge if applicable) due on the landed value of the imported
vehicle described above has been paid to the Hawaii Department of Taxation. (Attach a copy of: (1) proof that the
use tax was paid, and (2) the documentation used to determine the vehicle’s landed value. See the instructions on the
back of this form.)

	2.	No

use tax is due on the importation of the vehicle described above because of the following exemption:
(See section 238-1, Hawaii Revised Statutes (HRS), and instructions on the back of this form.)

	

	

The vehicle was: (1) imported into Hawaii as part of the owner’s household goods, (2) purchased more than three
(3) months prior to importation for use outside of Hawaii (this 3-month period does not include any shipping time
or any time during which a vehicle was placed in storage prior to its import into Hawaii), AND (3) the owner was a
bona fide nonresident of Hawaii at the time the vehicle was purchased. (Attach copies of the dated invoice issued
by the movers of the household goods and the current out-of-state vehicle registration.)

		
Note: This exemption does not apply to any vehicle that was purchased by a resident of Hawaii that is being imported to Hawaii
after any use outside of Hawaii. The import of a vehicle used by a resident of Hawaii while attending an out-of-state educational
institution does not qualify for this exemption. The import of a vehicle used by a resident of Hawaii purchased to be used during
an out-of-state trip of any duration does not qualify for this exemption.

	

	

The vehicle was a gift from another person. (The person making the gift must first purchase the vehicle, which is
then given as a gift. This exemption does not apply if the vehicle was purchased with money given as a gift. To claim
this exemption, complete and attach Form G-27A, Affidavit in Support of a Claim for Exemption from Use Tax for a
Motor Vehicle Transferred as a Gift, and attach a copy of the Transfer of Title document to support the gift.)

	

	

The vehicle was purchased in a “casual sale” from a person who is not in the business of selling vehicles. (Attach
a copy of the Transfer of Title documenting the casual seller and the buyer.)

	

	

The vehicle will be in Hawaii for less than one (1) year before being re-exported out of Hawaii.

	

	

Sales or use tax in excess of the Hawaii use tax due on the vehicle were paid to another state. (Attach a copy of
the invoice or other proof that the tax was paid to another state.)

	

	

Other (Describe):	
	
	

	

3.	The vehicle is being leased. Since the lessor is the owner and importer of the vehicle, the lessor is subject to the
use tax. (Attach a copy of the lease agreement.)

NOTE: All required applicable documents must be attached. These documents include copies of a bona fide Bill of Sale stating the dollar
value of the vehicle and the date sold, vehicle purchase invoice, freight bill incurred to transport the vehicle, bills for other charges incurred
to import the vehicle to Hawaii as applicable and proof that the tax was paid (e.g. receipt or confirmation for payments made online).

The undersigned further certifies to the foregoing as the owner, authorized agent or representative of the owner, or lessee of the vehicle
described above under section 231-36, HRS, which provides that misstatements relating to the use tax on returns, statements, or other
documents shall be a misdemeanor, punishable by a fine of up to $2,000 or imprisonment of not more than one year, and/or probation.

Signature

Print or Type Name

Last 4 digits of your FEIN or SSN

Address

Name of Firm (If Applicable)

City

Postal/ZIP Code
	
	
FORM G-27

Date Submitted:                        

G27_I 2019B 01 VID01

State

ID NO 01

FORM G-27
INSTRUCTIONS
(REV. 8/2019)

General Instructions
Purpose of Form
Section 286-41(d), Hawaii Revised Statutes
(HRS), requires the owner of a motor vehicle of
a current, previous, and subsequent year model
purchased outside Hawaii and subject to the use
tax to provide proof that the use tax due was paid
in order to register the vehicle in Hawaii.
Form G-27 is used to certify to the Motor Vehicle
Registration Office in the county your vehicle will
be registered that the use tax has been paid or
no use tax is due. The following do not have to fill
out this form:
(1)	 Dealers as defined in section 437-1.1,HRS,
who are required to submit a report to the
Director of Taxation under section 238-9.5,
HRS,
(2)	A member of the United States Armed
Forces on active duty and stationed in
Hawaii who:
(a)		 Is not a Hawaii resident and
(b)		Has already paid sales or use tax on
the vehicle to the member’s home state
(i.e., state of record), and
(3)	 Federal, state, and county governments.

The Use Tax
The use tax is an excise tax imposed on the
landed value of tangible personal property,
intangible, services, and/or contracting imported
into the State from an unlicensed out-of-state
seller for use in the State, regardless if at the time
of importation, the property, intangible, services,
and/or contracting is owned by the importer,
purchased from a seller that does not have a
general excise tax license, or however acquired.
Motor vehicles imported into Hawaii for the
owners’ use in Hawaii are subject to the use tax.
The use tax is levied on the landed value of the
imported vehicle.
The landed value of the vehicle includes the
cost of the vehicle, shipping and handling costs
to import the vehicle to Hawaii, import duties,
insurance, etc. The landed value does not include
any sales or use taxes paid to another state. The
landed value of the vehicle may be reduced
due to depreciation for use outside of Hawaii. A
depreciation schedule is provided on Form G-26,
Use Tax Return (see “How to Report & Pay the
Use Tax Due on a Motor Vehicle Imported for
Use in Hawaii” below). See section 18-238-2(g),
Hawaii Administrative Rules (HAR).
The use tax complements the general excise
tax, which is imposed on the gross income of
businesses in Hawaii. These businesses are
at a price disadvantage with purchases from
businesses outside Hawaii that are not subject
to the general excise tax. The use tax attempts
to equalize the price disadvantage by requiring
persons acquiring tangible personal property,
intangible, services, and/or contracting from
businesses outside Hawaii to pay a tax at the
same rate that a Hawaii business would have
paid in general excise tax.

Exemptions From the Use Tax

PAGE 2

(1)	The vehicle was imported into Hawaii for
nonbusiness use by a person who:
(a)		Acquired it in another state, territory,
district, or country;

“Hawaii State Tax Collector” to report and pay
any use tax due. The letter should contain the
following information:
(1)	 Purchaser’s name;

(b)		Was a bona fide resident of another
state, territory, district, or country at the
time the vehicle was acquired;

(2)	 Purchaser’s social security number;

(c)		Acquired the vehicle for use outside
Hawaii; and

(4)	 Make of vehicle;

(d)		 Made actual and substantial use of the
vehicle outside Hawaii. If the vehicle
was acquired less than three (3) months
prior to the time it was imported, then it
is presumed to have been acquired for
use within Hawaii and that the actual
and substantial use requirement has
therefore not been met unless clearly
proven otherwise. This 3-month period
does not include any shipping time or
any time during which a vehicle was
placed in storage prior to its import into
Hawaii.

(6)	 Vehicle identification number; and

(2)	 The vehicle was a gift from another person.
Note that an imported vehicle purchased
with money given as a gift is NOT exempt
from the use tax. A completed Form
G-27A, Affidavit in Support of a Claim for
Exemption from Use Tax for a Motor Vehicle
Transferred as a Gift, is required for this
exemption to be considered.
(3)	The vehicle was purchased in a “casual
sale” from a person who is not in the
business of selling vehicles. See section
18-237-1, HAR, for the definition of casual
sale.
(4)	The vehicle was imported into Hawaii for
temporary use only. Generally, property that
is in Hawaii for 365 days or less is deemed
in the State for temporary use. See section
18-238-2(g)(3), HAR.
(5)	 Any sales or use tax paid to another state
or country may be used to offset the Hawaii
use tax that would otherwise be due on
the vehicle. If the sales or use tax paid to
the other state or country is more that the
Hawaii use tax due on the vehicle, then no
Hawaii use tax is due.
For more information, see section 238-1, HRS,
and the Department of Taxation brochure entitled,
“An Introduction to the Use Tax.”

How to Report & Pay the Use Tax
Due on a Motor Vehicle Imported for
Use in Hawaii
Form G-26. If you do not have a general excise
tax license, use Form G-26 to report and pay any
use tax due or file and pay electronically at hitax.
hawaii.gov.
Forms G-45 and G-49. If you have a general
excise tax license, use Forms G-45 and G-49 to
report and pay any use tax due instead of Form
G-26. If your Form G-45 is not due yet, and you
need to pay the use tax on an imported vehicle in
order to register it, go to hitax.hawaii.gov to pay
the tax.

Letter. Instead of filing Form G-26, an individual
that does not have a general excise tax license
Pursuant to section 238-1, HRS, no use tax is due may send a letter to the Department of Taxation
on imported vehicles in the following situations:
with a check or money order payable to the
		

(3)	 Date the vehicle was imported;

(5)	 Model year of vehicle;

(7)	The landed value of the vehicle, the
calculation of which must be documented
and supported by copies of the vehicle
purchase invoice, the freight bill, etc.

Specific Instructions
Enter the make, model year, and vehicle identification number (VIN) of the vehicle where indicated.
Check off box 1, 2, or 3, whichever is applicable.
Box 1. Check this box if you paid the Hawaii use
tax due on the vehicle, and attach a copy of:
(1) proof that the use tax was paid, and (2) the
documentation (such as vehicle purchase invoice
or freight bill) used to determine the vehicle’s
landed value.
Box 2. Check this box if no use tax is due, and
check off one of the listed explanations, as
applicable, and provide the additional information
and documentation as indicated. If “Other” is
selected, state the reason no use tax is due.
Box 3. Check this box if you are the lessee of the
vehicle, and attach a copy of the lease agreement.
Read and sign the declaration and complete the
owner’s/lessee’s information as indicated.

Where to File
File Form G-27 with the required attachments
and your application for motor vehicle registration
with the Motor Vehicle Registration Office of the
county that you are registering your vehicle in.

Where to Get Forms, Instructions,
and Publications
For more information about registering your vehicle, contact the Motor Vehicle Registration Office in the county your vehicle will be registered.
Information about the use tax, forms, publications, and other documents, such as copies of Tax
Information Releases and Administrative Rules
issued by the Department, are available on the
Department’s website at tax.hawaii.gov or you
may contact a customer service representative at:
Voice: 808-587-4242
1-800-222-3229 (Toll-Free)
Telephone for the Hearing Impaired:
808-587-1418
1-800-887-8974 (Toll-Free)
Fax:

808-587-1488

Mail:

Taxpayer Services Branch
P.O. Box 259
Honolulu, HI 96809-0259

FORM G-27