Trade & Wholesale

A Hawaiʻi GET license and a properly completed resale certificate support eligible wholesale transactions. For ordinary purchases of goods for resale, use Form G‑17 — Resale Certificate for Goods. Complete the seller and purchaser details, Hawaiʻi GE number, business description, applicable resale checkbox, and authorized signature, printed name, title, and date. Request our seller mailing details when preparing the certificate. Provide the signed certificate to us; do not send it to the Department of Taxation. The general certificate continues until revoked in writing, subject to its stated exceptions.

A completed certificate is not the same as account approval. Our review also considers whether the goods and intended use fit the claimed resale activity. Purchases for your own use, internal décor, or giveaways should be identified separately; a business name or GET number alone does not make every purchase a wholesale sale.

Use the forms that match your actual purchases. If you are unsure, confirm the classification with your tax adviser or the Hawaiʻi Department of Taxation before signing.

The agricultural-commodity definition includes floricultural products. For covered goods, current HRS §145‑22 requires sale and transport certification, seller identity verification, and records for both parties. The certificate identifies the goods, quantity and value, seller, farm origin, buyer, destination, and signatures. Two copies accompany the shipment; seller and buyer each retain a copy. Seller photo-ID verification is required, with an ID copy for sales valued at $300 or more. Coordinate these documents privately, not through a public form. Retail sales to final consumers are excluded.

DL‑22 — Ownership/Movement Certificate template is available from the State. Its printed $100 / 200-pound thresholds are older guidance; the current statute no longer contains those thresholds. Follow the current law and confirm a compliant record format with DAB. This is transaction/shipment documentation, not a replacement for a resale certificate or a one-time account application.

Direct purchases from Hawaiʻi growers: Businesses handling or selling Hawaiʻi-grown plants or flowers obtained directly from a farmer or grower may need the appropriate agricultural dealer/retail-merchant license. Review the State’s DL‑2 license application and instructions and confirm your classification with the DAB Commodities Branch. This is separate from GET registration and is not automatically required merely because you request our account.

Interisland or out-of-state movement: Inspection, quarantine, permits, or certification may depend on the plant material, origin, and destination. Tell us about any planned onward shipment before ordering. Confirm applicable requirements with the Interisland Inspection Program or Export Inspection Program; account approval does not authorize shipment of restricted materials.

The following are our account-review requirements, rather than a separate State wholesale-account application:

• Legal business name and any DBA/trade name.
• Business type and a brief description of your resale activity.
• Business mailing/billing address and proposed delivery or pickup location.
• Purchasing contact’s name, title, business email, and phone.
• Hawaiʻi GET number and a copy of the GET license for verification.
• Website or storefront details, if available.
• Products of interest, estimated quantities, timing, and how the products will be resold, including any onward interisland or out-of-state shipment.
• Relevant agricultural licenses or other approvals, where applicable to your activity.
• The signed resale certificate appropriate to the proposed transactions.

Hawaiʻi GET is imposed on businesses, rather than being a sales tax on customers. Eligible wholesale-goods income is generally taxed at 0.5%, and the county surcharge does not apply to that rate. A resale certificate does not make all purchases tax-free or guarantee a particular discount. Any tax pass-on and other charges will be stated in the agreed pricing.

Please notify us in writing of changes to your business, registration, resale status, or certificate, and identify orders that are not for resale. Product availability and our Terms & Conditions, including the floral substitution disclosure, also apply to the extent relevant to your order. Approved account-specific written terms govern the details of your wholesale purchases.

• Hawaiʻi Tax Online — registration and tax-license search
• DOTAX Tax Facts — General Excise Tax
• Hawaiʻi Administrative Rules, Chapter 237 — see §18‑237‑13‑02(d)
• DOTAX TIR 94‑6 — Resale Certificates

Requirements reviewed October 2026. This page describes our application process and general tax-documentation guidance; it is not individualized tax or legal advice.