Resale certificates by state

Hawaii resale certificate

The official form, whether Hawaii takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Resale Certificate for Goods, General Form 1 (G-18 is the general form for contractors; G-82 covers services) (G-17) · Get the form (opens in a new tab); Issued by the Hawaii Department of Taxation.
Expires?: No set expiry; The certificate applies to all purchases from the named seller until the purchaser revokes it by written notice, except orders the purchaser excludes in writing (HAR 18-237-13-02(d)(2)).
Accepts the SST certificate?: Unconfirmed
Accepts the MTC certificate?: Yes, with limits
Out-of-state buyers can use it?: With limits; Form G-17 requires the purchaser's Hawaii Tax ID (GE number). Wholesale treatment under HRS 237-4 applies to sales to a licensed retail merchant, jobber, or other licensed seller, so an out-of-state buyer without a Hawaii GE license cannot issue G-17. Whether other treatment, such as an export exemption, applies to such sales was not researched here.
Buyer must be registered in Hawaii?: Yes; The purchaser must hold a Hawaii General Excise Tax license (GE Tax ID) to issue G-17.

How to fill out and accept the certificate

Enter the seller's name and address and the certificate date.
Enter the purchaser's Hawaii Tax ID (GE-xxx-xxx-xxxx-xx) and describe the nature and character of the purchaser's business.
Check whether purchases are for resale at retail/leases, resale at wholesale, or both. The purchaser (or an authorized agent) signs with name, address, printed name, title, and date.
Seller keeps the certificate in its files and checks the purchaser's license status with Hawaii Tax Online's license search.

When a seller is protected

Hawaii's general excise tax falls on the seller, and a resale certificate supports the reduced 0.5% wholesale rate rather than a full exemption. Without a proper certificate, the sale is presumed not to be at wholesale unless the seller's business is exclusively wholesale. If a sale covered by a certificate turns out not to be wholesale, the Department assesses the seller at the 4% rate. The purchaser must then pay the seller the additional tax, including interest, on demand (HAR 18-237-13-02(d)(2); TIR 94-6). The seller must refuse certificates that are improperly completed or that do not fit the buyer's business, and must ask questions when it has reason to doubt.

Seller record-keeping

Taxpayers must keep records for three years (HRS 237-41). Sellers must keep all accepted resale certificates, notices of inapplicability, and revocation notices with their records (HAR 18-237-13-02(d)(4)(D)); do not send them to the Department.

The Hawaii Department of Taxation lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Treating the resale certificate as full relief: if goods are not actually resold, the seller is still assessed at 4%, and its recourse is to collect the difference from the buyer.
Using G-17 for services, or for contractor purchases tied to a building-permit project; G-82 covers services, and G-18/G-19 cover contractor purchases.
Accepting a certificate from a buyer without a Hawaii GE license, or one inconsistent with the buyer's trade, which the rules say the seller must refuse.

Multistate certificates in Hawaii

SST Certificate of Exemption

Unconfirmed

Hawaii is not a Streamlined Sales Tax member (it levies a general excise tax, not a sales tax), and we found no official statement on whether it accepts the SST certificate.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Used by the seller to claim a lower general excise rate or no GET (e.g., wholesale resale of imported goods) rather than as a buyer exemption; cannot be used for services bought for resale.

Official MTC form (opens in a new tab)

Hawaii resale certificate FAQ

What form is used for a resale certificate in Hawaii?

Hawaii's resale certificate is the Resale Certificate for Goods, General Form 1 (G-18 is the general form for contractors; G-82 covers services) (G-17), published by the Hawaii Department of Taxation. Download it from the Hawaii Department of Taxation website; sellers keep the completed certificate rather than sending it to the state.

Does Hawaii accept multistate resale certificates?

Hawaii is not a Streamlined Sales Tax member (it levies a general excise tax, not a sales tax), and we found no official statement on whether it accepts the SST certificate. Hawaii is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Used by the seller to claim a lower general excise rate or no GET (e.g., wholesale resale of imported goods) rather than as a buyer exemption; cannot be used for services bought for resale.

Do Hawaii resale certificates expire?

The certificate applies to all purchases from the named seller until the purchaser revokes it by written notice, except orders the purchaser excludes in writing (HAR 18-237-13-02(d)(2)).

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

Form G-17 requires the purchaser's Hawaii Tax ID (GE number). Wholesale treatment under HRS 237-4 applies to sales to a licensed retail merchant, jobber, or other licensed seller, so an out-of-state buyer without a Hawaii GE license cannot issue G-17. Whether other treatment, such as an export exemption, applies to such sales was not researched here.

Resale certificates in other states

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