Haw. Code R. § 18-238-6 - Collection of tax by seller, exceptions, statement of purchaser
(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.
Notes
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