04-24-2018, 08:29 AM
"Use tax" is based on the landed value (including purchase price, shipping, handling, insurance, customs duty) of property brought into the state.
Motor vehicles are a special case; no tax is due for
- vehicles imported as part of your household (eg, moving here)
- vehicles acquired (but not used or stored) 3 months before importation
- vehicles received as a gift (as a vehicle, not as gifted money used to purchase a vehicle)
- vehicles purchased in a "casual sale" (private party not in the business of selling vehicles),
- vehicles which will be in Hawaii for less than 1 year
- vehicles on which sales/use tax in excess of the Hawaii tax were paid to another state
- vehicles which are being leased (lessor pays use tax)
Fill out G-27 "Use Tax Certification" and attach required documentation.
Motor vehicles are a special case; no tax is due for
- vehicles imported as part of your household (eg, moving here)
- vehicles acquired (but not used or stored) 3 months before importation
- vehicles received as a gift (as a vehicle, not as gifted money used to purchase a vehicle)
- vehicles purchased in a "casual sale" (private party not in the business of selling vehicles),
- vehicles which will be in Hawaii for less than 1 year
- vehicles on which sales/use tax in excess of the Hawaii tax were paid to another state
- vehicles which are being leased (lessor pays use tax)
Fill out G-27 "Use Tax Certification" and attach required documentation.