Hawaii Resale Certificate: How Resellers Get One (2026 Guide)

Every wholesale application eventually reaches the same line: attach your resale certificate. For resellers registered in Hawaii, that document is the Resale Certificate for Goods (General Form 1) — proof that you are buying inventory for resale, not consumption, so the supplier does not have to charge you sales tax.

This guide covers the Hawaii specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.

The documents in Hawaii

Certificate: Resale Certificate for Goods (General Form 1) (G-17 (also G-18 special form, G-19 blanket contractor)). Prerequisite registration: General Excise Tax (GET) License. Issuing agency: Hawaii Department of Taxation.

How to get it, in order

1. Register for the General Excise Tax (GET) License with the Hawaii Department of Taxation. Cost: $20 one-time. Typical timing: Online via Hawaii Tax Online, typically 3-5 business days (mail 2-4 weeks).
2. Hawaii has a general excise tax (GET) on the seller, not a true sales tax; a buyer gives the supplier a self-completed Form G-17 with its Hawaii GE license number so the supplier can tax the sale at the 0.5% wholesale rate instead of 4%+ retail. The certificate can be blanket and does not eliminate tax entirely – wholesale sales are still taxed at 0.5%.
3. Send the completed certificate to each distributor at account opening, and keep a copy — most suppliers keep blanket certificates on file so you do not repeat this for every order.

Out-of-state suppliers and buyers

Out-of-state resale certificates and MTC/SST uniform forms are not usable – the buyer must hold its own Hawaii GET license for the supplier to apply the 0.5% wholesale rate.

How suppliers verify your certificate

Hawaii provides an online lookup where a supplier can confirm your registration is valid: official verification tool. Expect serious distributors to use it — verifying buyer credentials is a standard part of wholesale onboarding, and supplier profiles in our catalogue note when a resale certificate is required.

FAQ

Does it expire?

GET license and G-17 do not expire; license valid until canceled

Can I buy wholesale without one?

Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.

Anything specific to Hawaii?

Even with a resale certificate you pay 0.5% GET on wholesale purchases from Hawaii suppliers, so factor it into COGS. GET registration is per-business, filed on Form BB-1 or through Hawaii Tax Online.

Facts above summarise official Hawaii Department of Taxation guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.