Fill in a Valid Hawaii M 38 Template Edit Form

Fill in a Valid Hawaii M 38 Template

The Hawaii M 38 form is an exemption certificate used for diesel oil and liquefied petroleum gas purchased for use off public highways. This form must be completed in triplicate and submitted to the distributor, tax office, and taxpayer. To ensure compliance and avoid penalties, it is essential to fill out the form accurately and submit it as required.

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The Hawaii M-38 form serves as an essential tool for individuals and businesses purchasing diesel oil and liquefied petroleum gas (LPG) intended for use off public highways. This exemption certificate is crucial for those who utilize these fuels in motor vehicles or internal combustion engines in non-highway areas, ensuring they are not subjected to unnecessary fuel taxes. To obtain this exemption, the purchaser must provide the form to the distributor, who will retain it for their records. Each certificate must be prepared in triplicate, with copies designated for the distributor, the tax office, and the taxpayer. The form requires the purchaser to affirm that the fuel will not be used on public highways, as misuse can lead to penalties or revocation of the certificate. It is important to note that an exemption certificate is not needed if LPG is solely used for heating purposes and not in an engine. Additionally, purchasers must keep the distributor informed of any changes in fuel use, submitting a new certificate when necessary. Failure to provide the M-38 can result in taxes being imposed as if the fuel were used on public highways. Furthermore, if a purchaser mistakenly pays taxes due to not presenting the certificate but later uses the fuel off the highways, they may file for a refund. Understanding the M-38 form and its requirements is vital for compliance and to avoid unnecessary tax liabilities.

Sample - Hawaii M 38 Form

FORM M-38

 

STATE OF HAWAII

 

 

Year

 

(REV. 2001)

 

DEPARTMENT OF TAXATION

 

20

 

 

 

 

EXEMPTION CERTIFICATE

 

 

 

 

 

FOR DIESEL OIL AND LIQUEFIED PETROLEUM GAS USED OFF PUBLIC HIGHWAYS

 

 

 

(Chapter 243, HRS)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of individual, corporation, or partnership

 

Hawaii GE/Use Id. No. (if any)

 

 

 

 

 

 

 

 

 

PREPARE THIS CERTIFICATE

 

 

 

 

 

IN TRIPLICATE AS FOLLOWS:

 

 

Name under which business is operated

 

 

 

 

 

 

 

 

 

 

 

Please

 

 

 

1.

Original for Distributor

 

Print

 

 

 

2. Copy for Tax Office

 

Business address (Number and Street)

 

 

 

or

 

 

 

3. Copy for Taxpayer

 

Type

 

 

 

For filing requirements, see the

 

City, Town

 

Island

 

 

 

 

 

instructions below for WHEN TO

 

 

 

 

 

FURNISH A CERTIFICATE.

 

 

Name of Distributor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

This certificate is hereby issued in the foregoing name indicated above for the purchase of

 

 

and

 

 

 

 

 

 

(Type of Fuel)

 

the said person affirms that the use of such fuel purchased is for operating a motor vehicle or motor vehicles in areas other than upon the public highways of the State. It is further understood that the misuse of this certificate will lead to its revocation and/or the penalties provided by law.

I declare under the penalties set forth in section 231-36, HRS, that this is a true and correct certificate, prepared in accordance with the provisions of the Fuel Tax Law, Chapter 243, HRS, and the Hawaii administrative rules issued thereunder.

Signature

Title

Date

INSTRUCTIONS FOR FUEL EXEMPTION CERTIFICATE

(FORM M-38)

1.General Rule. The following persons shall furnish an Exemption Certificate (FORM M-38) to the distributor thereof as provided under sections 243-4(b) and (c), HRS:

a.Every purchaser of diesel oil who uses such fuel in a motor vehicle in areas other than upon the public highways of the State, or

b.Every purchaser of liquefied petroleum gas who uses such fuel in an internal combustion engine or a motor vehicle in areas other than upon the public highways of the State.

2.Exception. An Exemption Certificate shall not be required if liquefied petroleum gas is used for fuel and heating purposes and not used in operating an internal combustion engine.

3.When to Furnish a Certificate. An Exemption Certificate shall be furnished to the distributor annually or whenever a change is anticipated in the use of the fuel. For example, whenever a change is anticipated from highway use to off highway use or from off highway to highway use, the purchaser shall notify the distributor in writing to this effect. The purchaser shall also file a copy of the Exemption Certificate with the Tax Collector in his taxation district.

4.Failure to Furnish Certificate. In the event an Exemption Certificate is not or cannot be furnished to the distributor, the tax shall be imposed upon all sales for operating a motor vehicle and collected as if the fuel is to be used for operating a motor vehicle upon the public highways of the State.

5.Refund of Taxes. A purchaser may obtain refund of all taxes imposed under sections 243-4(b) (1) through (4) and 243-4(c) (2), HRS, by filing a Combined Claim for Refund of Fuel Taxes (FORM M-36) with the Tax Collector in the purchaser’s taxation district in a situation where:

a.The tax was imposed and collected because the purchaser failed to furnish an Exemption Certificate but, in fact, the fuel was ultimately used off the public highways (not including the use for operating an internal combustion engine in the case of liquefied petroleum gas) or,

b.The fuel purchased was initially intended for use upon the public highways but was subsequently used off the public highways.

6.Purchase of More than One Type of Fuel. If both diesel oil and liquefied petroleum gas are purchased for use off the public highways (in motor vehicles or internal combustion engines), separate Exemption Certificates shall be furnished to the distributor covering the use of each fuel.

7.Additional Information to be Submitted by Purchaser. If the fuel is not used off the public highways, the purchaser shall, in addition to furnishing an Exemption Certificate to the distributor, furnish a separate statement at the time of each purchase showing:

a.Breakdown as to the diesel oil to be used upon the public highways and/or off the public highways.

b.Breakdown as to the liquefied petroleum gas to be used upon the public highways and/or off the public highways (operating an internal combustion engine).

8.Liability for Additional Taxes. Every purchaser of diesel oil or liquefied petroleum gas who furnishes an Exemption Certificate to a distributor for the purchase of fuel initially intended for use off the public highways but subsequently uses such fuel upon the public highways shall be liable for any additional taxes arising from the taxable use. In such event, the purchaser shall pay the additional taxes imposed by sections 243-4(b) (1) through (4) and 243-4(c) (2), HRS, by filing a Quarterly Tax Return for Additional Fuel Taxes Due on Fuel Initially Purchased for Use Off the Public Highways but Subsequently Used on the Public Highways (FORM M-22), with the Tax Collector in the purchaser's taxation district.

File Attributes

Fact Name Description
Purpose The Hawaii M-38 form serves as an Exemption Certificate for diesel oil and liquefied petroleum gas used off public highways.
Governing Law This form is governed by Chapter 243 of the Hawaii Revised Statutes (HRS), which outlines the Fuel Tax Law.
Filing Requirements Individuals or businesses must provide this certificate to the distributor annually or whenever there is a change in fuel usage.
Consequences of Misuse If the certificate is misused, it may lead to revocation and penalties as stipulated by law.
Refund Eligibility Purchasers may claim refunds for taxes imposed if they can prove the fuel was ultimately used off public highways.
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