Beginning January 1, 2003, Act 225, Session Laws of Hawaii 2002, requires owners of motor vehicles of the current, previous, and subsequent year model years to provide proof of payment of the use tax at the time they register their vehicles in Hawaii. For vehicles registered in 2003, this requirement will apply to 2002, 2003, and 2004 model year vehicles imported into Hawaii.

Persons registering motor vehicles they imported at any county motor vehicle registration office generally must complete Form G-27, Motor Vehicle Use Tax Certification, to certify that 1) the use tax due on the imported vehicle has been paid OR 2) no use tax is due on the imported vehicle. Form G-27 is submitted with the application for motor vehicle registration.

The Hawaii use tax is levied at the rate of 4% on the value of goods, services, and contracting imported into Hawaii for use in Hawaii, and is usually paid with the Form G-45, General Excise/Use Tax Return, or Form G-26, Use Tax Return. Additional information on the use tax imposed on motor vehicles and exceptions to the certification requirement is provided in the instructions for Form G-27 and in the Frequently Asked Questions Re: Motor Vehicle Use Tax Certification dated December 31, 2002. A copy of Form G-27 and the Frequently Asked Questions are attached to this release.

Form G-27 is available at any district tax office, by calling the Department’s Forms by Fax/Mail service at 587-7572 (toll-free at 1-800-222-7572), on the Department’s website at www.hawaii.gov/tax, and at all county motor vehicle registration offices.

For more information, call the Department of Taxation at 587-4242, or toll-free at 1﷓800-222-3229.