Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 238 - USE TAX LAW
Section 18-238-6 - Collection of tax by seller, exceptions, statement of purchaser
Current through August, 2023
(a) Pursuant to the provisions of section 238-6, HRS, every seller shall collect from the purchaser the tax imposed by section 238-2(3), HRS. Such collection shall be made within twenty days after the accrual of the tax. The tax collected from the purchaser shall be reported on return Form G-25 and such return and payment of the tax collected shall be made at the same time and in the same manner as provided in Administrative Rules § 18-238-5(a), or if eligible, as provided in § 18-238-5(b).
(b) The director, in his discretion, may relieve any seller from the duty of collecting and paying the tax as required by this section if he is satisfied that the tax can be effectively collected by other means.
(c) If a seller not otherwise required under § 18-238-5 to collect the tax imposed by this chapter desires to so collect the tax, he may register his request for authority to collect the tax with the director by filing Form G-9. When authorized to collect the tax, the seller shall have the duty of collecting and paying over the tax in the same manner and at the same time as set out in this section.
(d) Statement of purchaser. If a statement is submitted by the purchaser to the seller indicating that certain purchased merchandise is not intended to be brought into Hawaii, the transaction shall be exempt from either the use tax or the general excise tax. Such statement, signed by the person making the statement, should be maintained by the seller to support the exemption. Whenever a seller receives and accepts in good faith from a purchaser a statement indicating that certain purchased merchandise is not intended to be brought into Hawaii but in fact is brought into Hawaii at some later date, the seller and not the purchaser shall be relieved of liability for the use tax with respect to the transaction.
[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 238-16) (Imp: HRS § 238-6)