Hawaii Resale Certificate
Rules, Form & Expiration

Accepted form: Form G-17 (Resale Certificate for Goods, General Form 1). Agency: Hawaii Department of Taxation.

What a Hawaii resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Hawaii resale certificate rules

Certificate form: Form G-17; Form G-17, the Resale Certificate for Goods, General Form 1, is published by the Hawaii Department of Taxation. Our generator fills in the Hawaii form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Hawaii Tax Identification Number; Format: GE-XXX-XXX-XXXX-XX (GE followed by 12 digits, as laid out on Form G-17). It appears on the buyer's Hawaii General Excise Tax (GET) License.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Hawaii should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Hawaii permit required; Buyers usually need a Hawaii sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Valid until revoked; No expiration. A general-form resale certificate applies to every sale of goods from that seller to the purchaser until the purchaser revokes it in writing, except orders the purchaser specifies in writing are not covered. The purchaser must revoke it if it no longer holds a GE license, its license number changes, or facts change materially. GE licenses require one-time registration and no renewal.

Hawaii rules in plain English

In Hawaii, use Form G-17, the Resale Certificate for Goods (General Form 1), from the Hawaii Department of Taxation (DOTAX). Hawaii has a general excise tax (GET) on the seller, not a sales tax. Your certificate lets the seller pay the 0.5% wholesale rate instead of the 4% retail rate. Enter the seller's name and address. Enter your Hawaii Tax Identification Number, which starts with GE. Describe the nature of your business and check whether you buy for resale at retail or at wholesale. Sign and add your printed name, title and the date. An owner, partner, member, officer or authorized agent may sign. The certificate covers every purchase of goods from that seller until you revoke it in writing. You must revoke it if you no longer hold a GE license or your license number changes. The seller keeps it; do not send it to DOTAX. If a purchase was not really for resale, you must pay the seller the extra tax it is charged. You sign under the penalties of Hawaii law for false statements.

Sources: Hawaii resale certificate guidance · Form G-17 · Verify a buyer's number

More Hawaii facts

Hawaii has a general excise tax on the seller, not a sales tax on the buyer. A resale certificate lets the seller pay GET at the 0.5% wholesale rate instead of 4% on sales of goods for resale. Source
For imported goods, no GET applies when the purchaser certifies to the seller who imported the goods into Hawaii that it will resell them at wholesale (MTC note 10, citing DOTAX TIR 98-8). Source
Form G-19 is a special resale certificate sellers may use for sales of materials to contractors for a particular project. Wholesale sales of services and amusements are documented on Form G-82. Source
Anyone can look up a Hawaii tax license with 'Search Tax Licenses' on Hawaii Tax Online. A GE license costs $20 and is a one-time registration. Source
HAR § 18-237-13-02.01 sets the GET rules for out-of-state sellers and drop shipments of goods delivered to customers in Hawaii. Source

What a Hawaii resale certificate must include

The buyer's legal name, business address, and Hawaii Tax Identification Number.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Hawaii certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Valid until revoked. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Hawaii resale certificates

Enter your business once, add each vendor, and download a signed Hawaii certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Hawaii resale certificate FAQ

What form do I use for a Hawaii resale certificate?

Hawaii uses Form G-17, the Resale Certificate for Goods, General Form 1, published by the Hawaii Department of Taxation. Our generator fills in the Hawaii form for you. You get a signed PDF with your business, permit, and purchase details.

Does Hawaii accept the MTC uniform resale certificate?

Yes. Hawaii accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Hawaii?

Generally not. The prescribed certificate is built around the purchaser's Hawaii GE license; a purchaser must revoke its certificates if it no longer holds a GE license. No DOTAX guidance found accepting another state's registration number in its place.

Can I give a vendor one blanket resale certificate in Hawaii?

Yes. A blanket certificate in Hawaii covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Hawaii resale certificate valid?

No expiration. A general-form resale certificate applies to every sale of goods from that seller to the purchaser until the purchaser revokes it in writing, except orders the purchaser specifies in writing are not covered. The purchaser must revoke it if it no longer holds a GE license, its license number changes, or facts change materially. GE licenses require one-time registration and no renewal.

What happens if I misuse a Hawaii resale certificate?

If a sale under the certificate is not in fact a wholesale sale, the purchaser must pay the seller, on demand, the additional tax assessed against the seller (for example $4 instead of $0.50 on a $100 sale). The purchaser signs under the penalties of HRS § 231-36, which covers false and fraudulent statements, and the purchaser's duties are enforced under the penalties of HRS §§ 237-41, 237-48 and 231-34.

When can a Hawaii seller rely on a resale certificate?

Hawaii's GET is on the seller, and the certificate supports the seller's use of the 0.5% wholesale rate instead of the 4% retail rate. The seller must refuse a certificate that is not in proper form, or when, given the property, the buyer's business and its trade practices, the sales appear not to be wholesale. It must inquire when it has reason to believe some sales are not wholesale, and keep all certificates and notices. Without a proper certificate, sales are presumed not to be at wholesale, unless the seller sells exclusively at wholesale.

How do I verify a Hawaii resale certificate?

Check the buyer's Hawaii Tax Identification Number with the online lookup from the Hawaii Department of Taxation, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Hawaii resale certificate rules for general information and is not tax advice. Confirm current requirements with the Hawaii Department of Taxation or your tax adviser. State rules last checked October 1, 2026.

Hawaii Resale Certificate Rules, Form & Expiration