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NV 99-3
August 9, 1999

HAWAII REVISES STATEMENT ON MULTIJURISDICTIONAL RESALE CERTIFICATE

TO: State Tax Administrators, Alternates, Audit & Uniformity Committees and State Tax Press

The Hawaii Department of Taxation has advised the MTC of revisions to its statement on the Uniform Sales & Use Tax Certificate-Multijurisdiction. A recent amendment of Hawaii's general excise tax law provides a general excise tax exemption for the sale of tangible personal property that is imported into Hawaii from a foreign or domestic source to a licensed taxpayer for subsequent resale at wholesale. (See Section 237-29.55, Hawaii Revised Statutes.) The exemption applies only to the initial sale of imported tangible personal property to a licensed taxpayer for resale at wholesale and does not apply to subsequent wholesale sales. The Department of Taxation has decided that a seller seeking to claim this exemption may accept the MTC Uniform Sales & Use Tax Certificate-Multijurisdiction, in lieu of Hawaii Form G-17 (resale certificate).

The Department of Taxation has revised Footnote 7 on the multijurisdictional resale certificate to read as follows:

Hawaii allows this certificate to be used by the seller to claim a lower general excise tax rate or no general excise tax, rather than the buyer claiming an exemption. The no tax situation occurs when the purchaser of imported goods certifies to the seller, who originally imported the goods into Hawaii, that the purchaser will resell the imported goods at wholesale. If the lower rate or no tax does not in fact apply to the sale, the purchaser is liable to pay the seller the additional tax imposed. See Hawaii Dept. of Taxation Tax Information Release No. 93-5, November 10, 1993, and Tax Information Release No. 98-8, October 30 1998.

A copy of the revised multijurisdictional resale certificate is available here

 
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