Hawaii Export Exemption Certificate

Export Exemption Certificate
Form G-61 Rev 2024 Export Exemption Certificate for General Excise and Liquor Taxes
Clear Form

FORM G-61
(REV. 2024)

STATE OF HAWAII — DEPARTMENT OF TAXATION

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)	

General Information
Section 237-29.5, Hawaii Revised Statutes (HRS), exempts from the general
excise tax, the value or gross proceeds
arising from the manufacture, production or sale of tangible personal property, shipped by the manufacturer, producer, or seller to a point outside the
State where the property is resold or
otherwise consumed or used outside
the State. See Tax Information Release No. 98-5 for more information.
Section 237-29.53, HRS, exempts from
the general excise tax, the value or
gross proceeds arising from contracting or services by a contractor, service
provider, or seller that is resold, or otherwise consumed or used outside the
State. Contracting is considered to be
consumed or used in the locale where
the real property to which the contracting relates is situated. See Tax Information Release No. 2009-02 for more
information.
Section 237-29.57, HRS, exempts
from the general excise tax, the value
or gross proceeds arising from the use
of intangible property outside the State.
Section 244D-4.3, HRS, exempts from
the liquor tax, the value or gross proceeds arising from the manufacture,
production, or sale of liquor shipped by
the manufacturer, producer, or seller to
a point outside the State where the liquor is resold or otherwise consumed
or used outside the State.

Purpose of This Certificate
Form G-61, Export Exemption Certificate, must be completed in order for
the manufacturer, producer, contractor, service provider, or seller (provider) to claim an exemption from general
excise and/or liquor taxes under sec-

PAGE 2

tions 237-29.5, 237-29.53, 237-29.57
or 244D-4.3, HRS. This form must be
a part of each order or contract of sale
between the provider and purchaser,
consumer, or user who are signatories to the certificate. Failure to provide
the export exemption certificate (Form
G-61) or an equivalent certification as
required under sections 237-29.5, 23729.53, 237-29.57 and 244D-4.3, HRS,
will result in the disallowance of the
exemption. In the event the Form G-61
is impracticable to complete, an alternative form or document may be used
provided the information requested in
Parts I, II, and III of the Form G-61 are
maintained.

General Instructions
The provider who is claiming the export
exemption under sections 237-29.5,
237-29.53, 237-29.57 and/or 244D4.3, HRS, must inform the purchaser,
consumer, or user that the purchaser,
consumer, or user is obtaining property/intangible/contracting/services/liquor
for which the provider will claim a tax
exemption.
The purchaser, consumer, or user is
required to notify the provider if the
property/intangible/contracting/services/liquor will not be resold, consumed,
or used outside the State.
If the property/intangible/contracting/
services/liquor purchased is not resold
or otherwise consumed or used outside
the State, the provider must remit to the
Department the tax due on the property/intangible/contracting/services/
liquor for which the export exemption
was claimed. The purchaser, upon demand, shall be obligated to pay to the
provider the amount of the additional
tax imposed upon the provider.

Specific Instructions
Part I
Enter information regarding the manufacturer, producer, contractor, service
provider or seller.
Part II
Enter information regarding the purchaser, consumer, or user.
Part III
Enter information regarding the tangible personal property, intangible, contracting, services, or liquor involved in
this transaction.

Signing of the Certificate
The certificate shall be dated, executed, and signed by both the provider,
and the purchaser, consumer, or user.

Where to File
The certificate must be retained at the
provider’s place of business.

Where to Get Forms,
Instructions, and Publications
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