Hawaii Vehicle Bill of Sale

Introduction

Key Things to Know

1. 1

   Each county publishes its own official Bill of Sale form. Hawaii has no statewide DMV; the City and County of Honolulu Division of Motor Vehicles, the County of Hawaii, Maui County, and Kauai County each run a separate motor vehicle office and each issues its own Bill of Sale form. Honolulu's form is widely cited by aggregators as CS-L(MVR)40, but that printed form code is not confirmable on the primary county PDF, so verify the current form with your county motor vehicle office.

2. 2

   A notarized bill of sale is required when title is not released by the recorded owner. The City and County of Honolulu states that if the certificate of title is not released by the recorded owner, a notarized bill of sale must be provided. Notarization of the seller's signature is otherwise optional, but Honolulu notes it prevents rejection for irregular signatures and helps when a transfer is recorded in another county.

3. 3

   The odometer rule is age-based. The county directs you to fill in the odometer reading for vehicles that are 10 years old or less; vehicles 11 years or older are not required to have an odometer reading. The county Bill of Sale form integrates an odometer certification line.

4. 4

   Hawaii taxes vehicle sales through the General Excise Tax, not a sales tax. Vehicle sales are not subject to a retail sales tax. Hawaii instead imposes the General Excise Tax at the 4% rate, with the City and County of Honolulu (Oahu) adding a 0.5% county surcharge applied only to the 4.0% rate, for a combined maximum pass-on rate of 4.7120%. Confirm current rates with the Hawaii Department of Taxation.

5. 5

   You title at the county motor vehicle office, with deadlines on both sides. The buyer must submit the endorsed certificate of title within 30 days of the seller's date of transfer or a $50 penalty is added to the transfer fee, and the seller files a notice of transfer within 10 days. Title and registration are processed at the county level, not by a statewide DMV.

6. 6

   A bill of sale is supplementary in the ordinary title-release case and required when it is not. When the recorded owner releases the certificate of title, the endorsed title transfers ownership and the bill of sale is a supporting record. When the recorded owner does not release the title, a notarized bill of sale must be provided to complete the transfer.

7. 7

   The strongest distinctive feature is the county-administered system. Because Honolulu, Hawaii, Maui, and Kauai each operate their own motor vehicle office and publish their own Bill of Sale form, the official form, where you file, and the local guidance all depend on which county the vehicle is registered in.

Hawaii Requirements for Bill of Sale

• County Bill of Sale Form and Notarization

  Hawaii has no statewide DMV; the City and County of Honolulu Division of Motor Vehicles, the County of Hawaii, Maui County, and Kauai County each publish their own official Bill of Sale form. A notarized bill of sale must be provided when the certificate of title is not released by the recorded owner; notarization is otherwise optional but prevents rejection for irregular signatures. Honolulu's form is widely cited as CS-L(MVR)40, but that code is not confirmable on the primary county PDF, so verify with your county motor vehicle office.

• Seller and Buyer Information

  Record the full names and addresses of both the seller and the buyer. These identify the parties to the sale and carry over to the title transfer processed at the county motor vehicle office.

• Vehicle Description With VIN

  Describe the vehicle by year, make, model, body style, color, and the full Vehicle Identification Number (VIN). The VIN ties the bill of sale to the certificate of title recorded at the county motor vehicle office.

• Age-Based Odometer Reading

  Fill in the odometer reading for vehicles that are 10 years old or less; vehicles 11 years or older are not required to have an odometer reading. The county Bill of Sale form integrates an odometer certification line. Record the current reading where it applies.

• Sale Price and Date

  State the sale price and the date of sale. The date of the seller's transfer starts the 30-day clock for the buyer to submit the endorsed title, and the price is the consideration recorded for the sale.

• General Excise Tax and Oahu Surcharge

  Hawaii does not charge a retail sales tax on vehicle sales. It instead imposes the General Excise Tax at the 4% rate, with the City and County of Honolulu (Oahu) adding a 0.5% county surcharge applied only to the 4.0% rate, for a combined maximum pass-on rate of 4.7120%. Confirm current rates and application with the Hawaii Department of Taxation.

• Title at the County Motor Vehicle Office Within 30 Days

  Title and register at the county motor vehicle office, not a statewide DMV. The buyer must submit the endorsed certificate of title within 30 days of the seller's date of transfer or a $50 penalty is added to the transfer fee. The seller files a notice of transfer within 10 days.

• Notarized Bill of Sale When Title Is Not Released

  When the recorded owner releases the certificate of title, the endorsed title transfers ownership and the bill of sale is supplementary. When the recorded owner does not release the title, a notarized bill of sale must be provided to complete the county transfer.