Hawaii Certificate For Sales of Services and Amusements Wholesale

Certificate For Sales of Services and Amusements Wholesale
Form G-82, Rev. 2016, Certificate for Sales of Goods, Services, and Amusements Which Qualify for the Phased-In Wholesale Deduction
Clear Form
FORM G-82
(REV. 2016)

STATE OF HAWAII — DEPARTMENT OF TAXATION

CERTIFICATE FOR SALES OF SERVICES AND
AMUSEMENTS WHICH QUALIFY AS WHOLESALE TRANSACTIONS
(PLEASE PRINT OR TYPE)

Note: A purchaser uses this form to certify its purchases from a seller are for resale. For tangible personal property (goods) purchased for resale, use
Form G-17 or G18.

To	 		
Name of Seller/Service Provider	

	

	

	
		
	
		
	
Address of Seller/Service Provider			
Date of this Certificate	
		
	
	

		
City	
State	
Postal/ZIP Code

The undersigned hereby certifies:
•	

That the Purchaser is the holder of Hawaii Tax Identification No. GE __ __ __ - __ __ __ - __ __ __ __ - __ __
under the General Excise Tax Law and subject to the taxing jurisdiction of the State;

•	

That the nature and character of the Purchaser’s business* is (Please describe):
	
	
	
	

;

•	

That this Certificate, until revoked by notice in writing, shall apply to all services which the Seller/Service Provider
named above provides to the Purchaser except those services which the Purchaser specifies by notice in writing
that this Certificate does not apply;

•	

That all purchases of:	
 services	
 amusements	

•	

That the Purchaser pursuant to chapter 237, Hawaii Revised Statutes (HRS) will pay the appropriate general
excise tax on all services and/or amusements for which the Seller/Service Provider provides to the Purchaser.

•	

That the Purchaser, pursuant to section 237-13(2)(F)(i), HRS, shall pay to the seller, the amount of any additional
tax imposed upon the seller with respect to any transactions covered** by this certificate;

•	

AND further certifies to the foregoing as Purchaser or as an authorized agent or representative of the named
Purchaser under the penalties set forth in section 231-36, HRS.

to which this certificate applies:
  are purchases for resale at retail.
  are purchases for resale at wholesale.

	

Name of Purchaser			

Signature

	

Address of Purchaser			

Print Name of Signatory

City	

State	

Postal/ZIP Code	 Title (Owner, Partner or Member, Officer, or Duly Authorized Agent)	Date

Seller/Service Provider should retain this Certificate for Service Provider’s files. Do NOT send to the Department of Taxation.
Service business is defined to mean “all activities engaged in for other persons for a consideration which involve the rendering of a service, including professional and transportation services, as
* distinguished
from the sale of tangible personal property or the production and sale of tangible personal property.” A service business DOES NOT include sales representatives receiving commissions,
rental activity, public service companies, or any other business where the income subject to the general excise tax is received from intangible rights, such as royalties, licenses, and access fees.
“Amusements” means entertainment provided as part of a show for which there is an admission charge.

** Transactions covered are services and amusements which remain identifiable elements of the final sale.

FORM G-82