The Hawaii G 17 form is a resale certificate used by purchasers in Hawaii to certify their eligibility for tax exemptions on certain purchases. This form allows businesses to buy tangible personal property for resale without paying the General Excise Tax at the time of purchase. It is essential for both sellers and buyers to understand its purpose and proper usage to ensure compliance with Hawaii's tax laws.
The Hawaii G 17 form, known as the Resale Certificate for Goods, serves a crucial role in the state's tax system, particularly for businesses engaged in the sale of tangible personal property. This form allows purchasers to certify their status as holders of a Hawaii Tax Identification Number under the General Excise Tax Law. By filling out this certificate, businesses can inform sellers that their purchases are intended for resale, thereby exempting them from paying sales tax at the time of purchase. The form requires essential information such as the names and addresses of both the seller and the purchaser, as well as the nature of the purchaser's business. It also outlines that the certificate remains valid until revoked in writing, covering all relevant purchases unless specified otherwise. Additionally, it includes provisions related to any additional taxes that may be imposed on the seller. The seller is responsible for retaining this certificate for their records, ensuring compliance with state regulations without the need to submit it to the Department of Taxation. Understanding the nuances of the G 17 form is essential for businesses operating in Hawaii to navigate their tax obligations effectively.
Filling out the Hawaii G-17 form can be straightforward, but many people make common mistakes that can lead to complications. One frequent error is not providing the correct Hawaii Tax Identification Number. This number is essential for identifying the purchaser's business. Omitting or miswriting this number can invalidate the certificate.
Another mistake involves the nature and character of the business. Purchasers often fail to clearly describe their business activities. A vague or incomplete description can raise questions about the legitimacy of the resale certificate and may lead to issues with tax compliance.
Some individuals neglect to specify the types of purchases covered by the certificate. The form requires purchasers to check the appropriate boxes for retail or wholesale purchases. Failing to do this can result in misunderstandings about the applicability of the certificate.
Additionally, purchasers sometimes forget to include their signature or the date on the form. This omission can render the certificate invalid. It's important that the purchaser or an authorized agent signs and dates the document to affirm its accuracy.
Another common error is the misplacement of the form. Many people mistakenly send the G-17 form to the Department of Taxation. However, the form is meant to be retained by the seller for their records. Understanding where to keep the form is crucial to avoid unnecessary complications.
Lastly, some purchasers do not keep a copy of the completed form for their own records. This can be problematic if there are questions about the purchases made under the certificate. Maintaining a copy ensures that both parties have a clear understanding of the agreement.
By avoiding these common mistakes, individuals can ensure that their use of the Hawaii G-17 form is effective and compliant with state regulations.
FORM G-17
STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2016)
RESALE CERTIFICATE FOR GOODS
GENERAL FORM 1
(PLEASE PRINT OR TYPE)
To
Name of Seller
Address of Seller
Date of this Certificate
City
State
Postal/ZIP Code
The undersigned hereby certifies the following under the penalties set forth in section 231-36, Hawaii Revised Statutes (HRS), as Purchaser or as an authorized agent or representative of the named Purchaser:
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:
That this Certificate, until revoked by notice in writing, shall apply to all purchases of tangible personal property which the Purchaser shall purchase from the Seller named above except those orders which the Purchaser specifies by notice in writing that this Certificate does not apply.
That all of the purchases of tangible personal property to which this Certificate applies:
are purchases for resale at retail or leases under Chapter 237, HRS; AND/OR
are purchases for resale at wholesale under Chapter 237, HRS;
That the Purchaser, pursuant to section 237-13(2)(F)(i), HRS, and section 18-237-13-02(d)(2)(B), Hawaii Administrative Rules, shall pay to the seller the amount of any additional tax imposed upon the seller with respect to any transactions covered by this certificate.
Name of Purchaser
Signature
Address of Purchaser
Print Name of Signatory
Title (Owner, Partner or Member, Officer, or Duly Authorized Agent)
Date
Seller should retain this Certificate for Seller’s files. Do NOT send to the Department of Taxation.
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