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Hawaii Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Hawaii Department of Taxation (DOTAX)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Hawaii, give your supplier a completed Resale Certificate for Goods (General Form 1) (G-17); you need a Hawaii seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not applicable and the MTC uniform certificate is accepted. Buyers need a Hawaii registration — another state's number isn't enough. Registering for the General Excise Tax (GET) License: $20.

Resale form

G-17

buyer fills it in

Permit fee

$20

General Excise Tax (GET) License

SST form

n/a

SSTGB Form F0003

MTC form

Accepted

uniform certificate

Hawaii resale certificate and permit rules

Hawaii: seller's permit & resale certificate

General excise tax (GET) · Agency: Hawaii Department of Taxation (DOTAX)

Permit

General Excise Tax (GET) License

Registration fee

$20

SST form

n/a

MTC form

Accepted

Resale certificate: Resale Certificate for Goods (General Form 1) (G-17)Get the official form →
How long it's valid: Blanket: applies to all purchases of tangible personal property from the named seller until revoked by written notice (Form G-17, rev. 2016). Related forms: G-18 (General Form 2), G-19 (Special Form), G-82 (services/amusements qualifying as wholesale).
Seller's permit: General Excise Tax (GET) License — $20. Form BB-1 registration fee: $20.00 for a GET/Use tax license (also $20 for a GE one-time event license); register online via Hawaii Tax Online (hitax.hawaii.gov) or on paper Form BB-1. Required for anyone engaging in business in Hawaii with physical or economic nexus. GET is imposed on the seller (retail rate 4.5% incl. 0.5% county surcharge; wholesale rate 0.5%).Register with Hawaii Department of Taxation →Renewal: None — the $20 license fee is one-time; the GET license stays active until you close or surrender it.
Buyer registered in another state?: No for sales into Hawaii — Form G-17 requires the purchaser to certify it holds a Hawaii Tax Identification No. (GE license) and is subject to Hawaii's taxing jurisdiction. Goods shipped out of state are handled separately (e.g., export exemption certificate Form G-61), not by a resale certificate.
Multistate forms: Hawaii has GET, not a sales tax; a resale certificate lets the SELLER report the sale at the 0.5% wholesale rate (or no tax on certain imported goods resold at wholesale) instead of the retail rate — it is not a buyer exemption. TIR 93-5: DOTAX 'has determined that the Uniform Sales and Use Tax Certificate (Multijurisdiction) is acceptable for sellers to use as a resale certificate in Hawaii,' but not as an exemption certificate. MTC notes: Hawaii does not allow the MTC certificate for services (use G-82), and if the lower rate doesn't apply the purchaser must pay the seller the additional tax (TIR 93-5, TIR 98-8). Hawaii is not an SST member.
Verify a certificate: Official verification lookup →
Good to know: Under section 237-13(2)(F)(i), HRS, the purchaser must pay the seller any additional GET imposed on the seller if the wholesale treatment turns out not to apply.
Hawaii's use tax law (ch. 238, HRS) has no resale-certificate provision, but a seller required to collect use tax may use a resale certificate as evidence of resale (TIR 93-5).
Seller keeps G-17; do not send it to DOTAX.

Official sources for Hawaii (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Hawaii agency's pages, forms and rules don't state (1 item, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Hawaii, step by step

Register for a General Excise Tax (GET) License with the Hawaii Department of Taxation (DOTAX) ($20). Register online.
Fill in the Resale Certificate for Goods (General Form 1) (G-17) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Hawaii sales tax from your customers unless they give you a valid exemption or resale certificate.

Hawaii resale certificate FAQ

How do I get a resale certificate in Hawaii?

Register for a General Excise Tax (GET) License with the Hawaii Department of Taxation (DOTAX), then fill in the Resale Certificate for Goods (General Form 1) (G-17) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Hawaii seller's permit cost?

$20. Form BB-1 registration fee: $20.00 for a GET/Use tax license (also $20 for a GE one-time event license); register online via Hawaii Tax Online (hitax.hawaii.gov) or on paper Form BB-1. Required for anyone engaging in business in Hawaii with physical or economic nexus. GET is imposed on the seller (retail rate 4.5% incl. 0.5% county surcharge; wholesale rate 0.5%). Renewal: None — the $20 license fee is one-time; the GET license stays active until you close or surrender it.

Does Hawaii accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not applicable. MTC uniform certificate: accepted. Hawaii has GET, not a sales tax; a resale certificate lets the SELLER report the sale at the 0.5% wholesale rate (or no tax on certain imported goods resold at wholesale) instead of the retail rate — it is not a buyer exemption. TIR 93-5: DOTAX 'has determined that the Uniform Sales and Use Tax Certificate (Multijurisdiction) is acceptable for sellers to use as a resale certificate in Hawaii,' but not as an exemption certificate. MTC notes: Hawaii does not allow the MTC certificate for services (use G-82), and if the lower rate doesn't apply the purchaser must pay the seller the additional tax (TIR 93-5, TIR 98-8). Hawaii is not an SST member.

Can an out-of-state business use its home-state resale number in Hawaii?

No for sales into Hawaii — Form G-17 requires the purchaser to certify it holds a Hawaii Tax Identification No. (GE license) and is subject to Hawaii's taxing jurisdiction. Goods shipped out of state are handled separately (e.g., export exemption certificate Form G-61), not by a resale certificate.

How long is a Hawaii resale certificate valid?

Blanket: applies to all purchases of tangible personal property from the named seller until revoked by written notice (Form G-17, rev. 2016). Related forms: G-18 (General Form 2), G-19 (Special Form), G-82 (services/amusements qualifying as wholesale).