Hawaii General Excise Tax (GET) Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| Resale Certificate for Goods | G-17 | Purchaser | For businesses purchasing goods for resale. Must have Hawaii Tax ID. | Create |
| Resale Certificate for Goods (Contractors) | G-18 | Contractor | For contractors purchasing materials with a valid building permit and Hawaii Tax ID. | Create |
| Resale Certificate - Special | G-19 | Purchaser | Contractor purchases for inclusion in a project |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
Notes:
- Hawaii does not have a traditional sales tax; instead, it has a General Excise Tax (GET) levied on businesses.
- The standard GET rate is 4%, with reduced rates of 0.5% for wholesale transactions and 0.15% for insurance commissions.
- Counties may impose surcharges: Honolulu (0.5%), Kauai (0.5%), Hawaii (0.5%), and Maui (0.5%).
- Resale certificates do not provide a complete exemption but rather qualify the transaction for the lower 0.5% wholesale rate.
- Unlike most states, Hawaii's GET is legally imposed on the seller, not the buyer, though businesses typically pass it on to customers.
- Forms do not need to be filed with the Hawaii Department of Taxation; the seller keeps them for their records.
- Blanket certificates are permitted, meaning one certificate can cover multiple transactions with the same vendor.
- There is no expiration date for exemption certificates, but new certificates must be filed if there are material changes in facts.
- Businesses must register for a GET license by filing Form BB-1 and paying a one-time $20 fee.