How to Get a Resale Certificate in Hawaii

What a Hawaii Resale Certificate Is (and When You Need One)

A Hawaii resale certificate is a document a business provides to a seller to buy goods for resale without paying certain taxes at the time of purchase. In Hawaii, the state imposes the General Excise Tax (GET) rather than a traditional sales tax. Even so, resale documentation is commonly used so wholesale transactions can be treated appropriately and so sellers can support why tax was not charged at the retail rate.

You typically need a resale certificate when you:

• Buy inventory or products you will resell to customers
• Buy component parts that become part of items you manufacture for sale
• Make repeat wholesale purchases from suppliers who require resale documentation on file

Quick Hawaii Tax Snapshot

Before You Apply: Confirm You’re Eligible to Use a Resale Certificate

Resale certificates are intended for businesses that purchase tangible goods for resale in the regular course of business. To use one properly in Hawaii, your business should be actively engaged in selling products (retail, wholesale, e-commerce, or as part of a service that separately sells products).

Common examples

• Retailers: boutiques, convenience stores, online sellers shipping from Hawaii
• Wholesalers/distributors: buying in bulk and reselling to retailers
• Manufacturers: purchasing raw materials that become part of finished goods sold

Situations that are often not resale

• Buying supplies, tools, equipment, or fixtures used by your business (not resold)
• Buying products for personal use, gifts, or promotional giveaways (unless the item is later sold)
• Purchases where you cannot reasonably show the items were intended for resale

Step-by-Step: How to Get a Resale Certificate in Hawaii

Step 1: Register for a Hawaii GET license

In practice, your ability to make resale purchases is tied to being properly registered for Hawaii taxes. Start by registering your business for a Hawaii General Excise Tax (GET) license and obtaining your Hawaii Tax ID (GET license number). This is the number suppliers commonly request to support wholesale treatment.

Step 2: Prepare your business details for the resale certificate

Suppliers typically require consistent information that matches your tax registration. Gather:

• Legal business name and DBA (if any)
• Business address and mailing address
• Business entity type (sole proprietor, LLC, corporation, etc.)
• Hawaii GET license number
• Description of products you sell and what you intend to buy for resale

Step 3: Complete the resale certificate form used by your supplier

Hawaii does not operate like many states with a single, universally-issued resale certificate card for every transaction. Instead, suppliers often accept a resale/exemption certificate that you complete and provide to them, supported by your Hawaii GET registration. Many sellers use a standardized “resale certificate” format or a multistate resale certificate when appropriate for their compliance process.

Step 4: Provide the certificate to each supplier (and keep it updated)

Give the completed resale certificate to the seller before (or at the time of) purchase. Many wholesalers will keep it on file and require updates if your business name, address, or tax number changes.

Step 5: Maintain records that support resale treatment

Keep documentation that connects resale purchases to taxable sales, such as purchase orders, invoices, inventory records, and sales receipts. Strong recordkeeping helps you respond to supplier requests and supports your position if your transactions are reviewed.

How to Fill Out a Resale Certificate for Hawaii Purchases

While the exact fields vary by seller, most resale certificates request similar information. Aim for accuracy and consistency with your GET registration.

Typical fields to complete

• Purchaser name and address: match your registered business details
• Tax ID number: your Hawaii GET license number
• Type of business: retailer, wholesaler, manufacturer, etc.
• Description of items to be purchased: “apparel for resale,” “electronics inventory,” “beverage products for resale,” etc.
• Signature and date: authorized owner/officer/manager

Using a Hawaii Resale Certificate Correctly

Using a resale certificate correctly means limiting it to purchases that are genuinely for resale. Misuse can create tax exposure and supplier issues.

Best practices

• Use resale certificates only for inventory and items you will sell to customers
• Separate “for resale” purchases from taxable business-use purchases in your accounting system
• Review supplier invoices to confirm the intended tax treatment is being applied
• Update certificates when your business structure or tax number changes

Common mistakes to avoid

• Using a resale certificate to buy equipment, office supplies, or consumables used by your business
• Providing a certificate with a mismatched business name or incorrect tax number
• Failing to keep copies of certificates and supporting invoices

Related Compliance Items for Hawaii Businesses

Many businesses obtaining resale documentation also need to confirm licensing and registration requirements for their industry and location. For a broader overview of permits and registrations, see business licenses and permit requirements.

If you sell in more than one state, you may also need additional state registrations and tax IDs. For example, businesses expanding to the mainland may need an Idaho sales tax number if they establish taxable activity there.

FAQ: Hawaii Resale Certificates

1) Is Hawaii a sales tax state?

Hawaii uses the General Excise Tax (GET) rather than a traditional retail sales tax. Businesses generally pay GET on business activity, and the rate structure differs from many states’ sales tax systems.

2) Do I need a Hawaii GET license before I can use a resale certificate?

Yes, in most real-world supplier situations you will need your Hawaii GET license number to complete resale documentation and to demonstrate you are registered to do business and report applicable Hawaii taxes.

3) Does Hawaii issue an official “resale certificate number”?

Suppliers typically rely on your Hawaii GET license number and a completed resale certificate form kept on file. The certificate itself is commonly a document you complete for each seller rather than a separate state-issued card.

4) Can I use a resale certificate to buy packaging materials?

Packaging may qualify when it is sold with the product or is part of the product delivered to the customer (for example, retail bags, boxes, or containers transferred with the item). Keep clear documentation showing the packaging is tied to resale items.

5) Can service businesses use a resale certificate in Hawaii?

Sometimes. If your service business also sells tangible products (for example, a salon selling hair products or a repair shop selling parts), you may use resale documentation for the portion of purchases that are resold to customers.

6) What information do suppliers in Hawaii usually require on a resale certificate?

Most request your legal business name, address, Hawaii GET license number, business type, a description of what you sell, a description of what you are buying for resale, and an authorized signature with date.

7) How long is a resale certificate valid in Hawaii?

Validity is often controlled by the seller’s policy. Many sellers keep certificates on file until business details change, while others request periodic renewals. Update your certificate any time your name, address, or tax registration changes.

8) Can I use a Hawaii resale certificate to buy items for my own business use if I might resell them later?

Resale treatment is intended for items purchased with the primary purpose of resale. If you use the item in your business (even temporarily) or it is not actually resold, it can create tax exposure. Keep inventory controls that clearly separate resale inventory from business-use items.

9) What if I’m an out-of-state seller buying from a Hawaii wholesaler?

Many Hawaii suppliers will still request resale documentation and a tax registration number. Requirements vary by seller, and some may require additional information to support wholesale treatment for out-of-state purchasers.

10) What records should I keep to support resale purchases?

Keep completed resale certificates, supplier invoices, purchase orders, inventory logs, and sales records showing the items purchased were resold. Organized records help you respond quickly to supplier requests and support your tax reporting.

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