Hawaii Sales Tax Exemption Forms Hawaii: Sales Tax Handbook


Hawaii Sales Tax Exemption / Resale Forms 2 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Hawaii sales tax, you need the appropriate Hawaii sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Hawaii, and lists two Hawaii sales tax exemption forms available for download.

Printable Hawaii Exemption Certificates

We have two Hawaii sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Resale Certificate for Goods General Form 1 Download Now
Resale Certificate for Goods General Form 2 Download Now

Hawaii allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in Hawaii

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of Hawaii provides many forms to be used when you wish to purchase tax-exempt items such as prescription medicines, certain farming equipment or manufacturing and biotechnology.

Both the "Resale Certificate for Goods General Form 1" and "Resale Certificate for Goods General Form 2" are intended to be used for general exemptions on a variety of items.

The "Sales Tax Exemption Claim for Cash Purchases By Government Agencies" certificate should be utilized for purchases made by government agencies.

Both the "Certificate for the Resale of Services By a Licensed Intermediary" and the "Resale Certificate Special Form"are meant specifically for items bought for resale at a later date.

The "Export Exemption Certificate for General Excise and Liquor Taxes" is intended for exemptions from the liquor and/or excise tax.

Any of these forms may be downloaded on this page.

To apply a certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my Hawaii sales tax exemption certificate good for?

These exemption certificates do not expire. However, it must be noted that if there is a material change in facts that applies to your certificate, you must file a new application. It must be noted that the certificate does not cover sales for resales, although it may be utilized to claim a lower tax rate, or none at all.

Can I use a blanket resale exemption certificate in Hawaii?

Hawaii does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.

Acceptance of uniform sales tax certificates in Hawaii

Hawaii is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because Hawaii is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Hawaii.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Hawaii:

Hawaii does not permit the use of this certificate to claim a resale exemption for the purchase of a taxable service for resale. Hawaii allows this certificate to be used by the seller to claim a lower general excise tax rate or no general excise tax, rather than the buyer claiming an exemption. The no tax situation occurs when the purchaser of imported goods certifies to the seller,who originally imported the goods into Hawaii, that the purchaser will resell the imported goods at wholesale. If the lower rate or no tax does not in fact apply to the sale, the purchaser is liable to pay the seller the additional tax imposed. See Hawaii Dept. of Taxation Tax Information Release No. 93-5, November 10, 1993, and Tax Information Release No. 98-8, October 30, 1998.

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