DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2000-24
December 5, 2000


RE: Form G-37 General Excise Tax Exemption For Certified or Approved Housing Projects

This Announcement supercedes Announcement No. 98-24, dated December 22, 1998.

The Department of Taxation ("Department") has revised Form G-37, which is used by government agencies to certify that persons receiving gross income from the planning, design, financing, construction, sale or lease of a qualified low or moderate income housing project are exempt from the general excise tax under section 237-29, Hawaii Revised Statutes.  Form G-37 was revised to reflect changes to certain statutory references and the agencies that certify the form.

Effective immediately, the revised Form G-37 may be submitted for certification by the following agencies:

  Housing and Community Development Corporation of Hawaii  (State Projects)
  Attention:  Executive Director
  677 Queen Street
  Suite 300
  Honolulu, HI  96813
  Phone:  808-587-0634

  Department of Community Services  (City and County of Honolulu Projects)
  Attention:  Director
  715 South King Street
  3rd Floor
  Honolulu, HI  96813
  Phone:  808-527-5311

  Office of Housing and Community Development  (Hawaii County Projects)
  Attention:  Mr. Ed Taira
  50 Wailuku Drive
  Hilo, HI  96720-2484
  Phone:  808-961-8379

  County of Kauai Housing Agency  (Kauai County Projects)
  Attention:  Ms. Matilda Yoshioka
  4193 Hardy Street
  Lihue, HI  96766
  Phone:  808-241-6444

  Deputy Director of Finance  (Maui County projects)
  County of Maui
  200 South High Street
  Wailuku, HI  96793
  Phone:  808-270-7722

Tax information may be downloaded from the Department's website at: http://www.state.hi.us/tax.  On Oahu, forms may be ordered by calling the Department's Forms Request Line at:  808-587-7572.  Persons who are not calling from Oahu may call:  1-800-222-7572 to receive forms by mail.  This form is not available by fax.
 

/s/
MARIE Y. OKAMURA
Director of Taxation