Hawaii General Excise Sublease Deduction Certificate

General Excise Sublease Deduction Certificate
Form G-71, Rev. 2019, General Excise Sublease Deduction Certificate
Clear Form

FORM G-71
(REV. 2019)

STATE OF HAWAII — DEPARTMENT OF TAXATION

GENERAL EXCISE SUBLEASE DEDUCTION
CERTIFICATE
(Required for lessee’s files)

PART I	

Information About the Lessor

Name	 	
Address	
	

	

	

	
	

City	

Hawaii Tax I.D. Number:  GE

State	

Postal/ZIP Code

__ __ __ - __ __ __ - __ __ __ __ - __ __

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	

COPY FOR LESSOR AND LESSEE

Date

FORM G-71

FORM G-71
INSTRUCTIONS
(REV. 2019)	

GENERAL INSTRUCTIONS
Sublease Deduction
Section 237-16.5, Hawaii Revised Statutes (HRS), provides
that where real property is subleased by a lessee to a
sublessee, the lessee shall be allowed a deduction from the
amount of gross proceeds or gross income received from
its sublease of the real property. A deduction shall only be
allowed with respect to leases and subleases in writing and
relating to the same real property.

PAGE 2
Sublessor means one who conveys real property by a
written sublease, is subject to the general excise tax on the
gross rental receipts derived from the subletting of such real
property, and qualifies for the deduction under section 23716.5, HRS.

Where to Send Form G-71
The lessor must submit Form G-71 to the lessee. The lessee
is to retain Form G-71 for the lessee’s records. The lessee
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,
General Excise Sublease Deduction Certificate, certifying
that the lessor is subject to the general excise tax on the
gross proceeds or gross income received from the lessee.
The absence of Form G-71 in itself shall give rise to the
presumption that the lessee is not allowed the deduction
under section 237-16.5, HRS.

Part I

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
term and for a specified consideration, and includes the
written extension or renegotiation of a lease, and any
holdover tenancy.
Lessee means one who holds real property under a lease,
and includes a sublessee. A lessee or sublessee includes
a sublessor who is subject to the general excise tax and
qualifies for the deduction under section 237-16.5, HRS,
provided real property or space is conveyed by a written
sublease.
Lessor means one who conveys real property by a lease,
and includes a sublessor. A lessor does not include a person
who is not subject to the taxes imposed by chapter 237,
HRS, or a person whose gross proceeds or gross income
from leasing the real property or space is not taxable under
chapter 237, HRS.
Sublessee means one who holds real property under a
sublease.

Enter information regarding the lessor.
Part II
Enter information regarding the lessee.
Part III

Signing of the Certificate
The certificate shall be signed and dated by the lessor or the
lessor’s authorized agent.

Where to Get More Information — More information is
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