Reseller tax guide

Hawaii resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Hawaii: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Hawaii quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate
4.00%[1]
Resale certificate
Form G-17 (Resale Certificate for Goods, General Form 1)[1]
Certificate expiry (as listed)
No expiry listed in the source[1]
Permit or registration
General Excise Tax (GET) License[12]
Cost of the permit
One-time $20 fee at registration[12]
Online application offered
Yes[1]
Where to apply
State application page[12]
Certificate form
State certificate form[3]

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a General Excise Tax (GET) License.[12] The state says the cost is: One-time $20 fee at registration.[12] The state says it offers an online application.[1] State application page.[12]

The resale certificate the state lists is Form G-17 (Resale Certificate for Goods, General Form 1). The source cited lists no expiry.[1] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

  • The state says it accepts the Multistate Tax Commission uniform certificate.[5]

Other points the sources mention

  • Hawaii does not have a sales tax. It has the General Excise Tax, assessed on all business activities. A seller may pass it on to customers but is not required to.[1]
  • The G-17 resale certificate lets a purchaser buy goods for resale at retail or at wholesale under Chapter 237. The GET rate for wholesaling is lower than for most other activities.[13]
  • On the G-17 the purchaser certifies its Hawaii Tax ID number and agrees to pay the seller the amount of any additional tax imposed on the seller for transactions covered by the certificate. The seller keeps the form and does not send it to the Department.[3]
  • The G-17 applies until the purchaser revokes it by written notice. The Department says a closed GET license cannot be reactivated and a new license would be needed.[13]
Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Hawaii. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[7]

Who files, per the state
Not confirmed on this page[7]
Refund form named by the state
No separate GET refund form confirmed[7]
How the state says to submit
Not confirmed here[7]
Time limit the state describes
Generally 3 years[7]
Note from the source. Hawaii has no sales tax. The Department of Taxation says Hawaii has the General Excise Tax (GET), which is assessed on all business activities and is on the business, not the customer.[7]

Hawaii has the General Excise Tax (GET), which is on the seller, not the customer. Under HRS 237-40(d), a refund claim is due within three years after the annual return was filed or its due date, whichever is later; if no annual return was filed, within three years after payment or after the annual return due date, whichever is later.[7]

Illustration

Illustration: the Hawaii state base rate applied to an amount you enter

Enter an amount to see an illustration.

Illustration only. It applies the 4.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Does Hawaii have a sales tax?

No. The Department of Taxation says Hawaii has the General Excise Tax (GET), which is assessed on all business activities. The tax is on the business, not the customer, and the rate for wholesaling is 0.5%.[1]

Do I need a GET license to sell on eBay in Hawaii?

The Department says the GET license is for anyone who receives income from conducting business activities in Hawaii, including wholesaling and retailing. Registration is available online through Hawaii Tax Online with Form BB-1.[12]

How do I get a resale certificate in Hawaii?

After a GET license and Hawaii Tax ID are in place, the purchaser fills out Form G-17 (Resale Certificate for Goods, General Form 1) and gives it to the seller, who keeps it. The Department lists G-18 and G-19 as other resale certificate forms.[34]

Does a Hawaii resale certificate expire?

The G-17 says it applies to all purchases from the named seller until revoked by notice in writing. It has no expiration date printed on it.[3]

Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error

Sources

Where these facts come from

Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.

  1. Hawaii Department of Taxation, GET Information, tax.hawaii.gov/geninfo/get/
  2. Hawaii Department of Taxation, Licensing Information, tax.hawaii.gov/geninfo/licensing/
  3. Hawaii Department of Taxation, Form G-17, files.hawaii.gov/tax/forms/current/g17.pdf
  4. Hawaii Department of Taxation, General Excise and Use Tax forms, tax.hawaii.gov/forms/a1_b2_1geuse/
  5. Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate (revised 10/14/2022), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
  6. Hawaii Revised Statutes chapter 237 (Department of Taxation compilation), files.hawaii.gov/tax/legal/hrs/hrs_237.pdf
  7. No separate GET refund form confirmed, state refund form, tax.hawaii.gov/forms/
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