Form G-17 at a glance
What it is: Form G-17 is the State of Hawaii Department of Taxation resale certificate for goods, general, Form 1.
Who signs: The Title is Owner, Partner or Member, Officer, or Duly Authorized Agent.
Where and when to file: Seller should retain this Certificate for Seller's files. Do NOT send to the Department of Taxation.
A filled-in Form G-17 example: a surf shop resells at retail
How to fill out Form G-17, box by box
Seller and date of this certificate
Enter the Name of Seller after To, then the Address of Seller, the City, State and Postal/ZIP Code, and the Date of this Certificate.
Hawaii Tax Identification No. and the Purchaser's business
The undersigned certifies the following under the penalties set forth in section 231-36, Hawaii Revised Statutes (HRS), as Purchaser or as an authorized agent or representative of the named Purchaser.
The Purchaser is the holder of Hawaii Tax Identification No. GE __ __ __ -__ __ __ -__ __ __ __ - __ __ under the General Excise Tax Law and subject to the taxing jurisdiction of the State.
Enter the nature and character of the Purchaser's business.
Purchases for resale at retail or wholesale
Mark the box for the purchases of tangible personal property to which this Certificate applies: purchases for resale at retail or leases under Chapter 237, HRS; and/or purchases for resale at wholesale under Chapter 237, HRS.
Sign
Under SIGN, enter the Name of Purchaser, the Address of Purchaser, the City, State and Postal/ZIP Code, the Signature, the Print Name of Signatory, the Title (Owner, Partner or Member, Officer, or Duly Authorized Agent) and the Date.
More rules for Form G-17
The Purchaser, pursuant to section 237-13(2)(F)(i), HRS, and section 18-237-13-02(d)(2)(B), Hawaii Administrative Rules, shall pay to the seller the amount of any additional tax imposed upon the seller with respect to any transactions covered by this certificate.
Common questions about Form G-17
What is a G17 form?
Form G-17 is the State of Hawaii Department of Taxation resale certificate for goods, general, Form 1. This Certificate, until revoked by notice in writing, shall apply to all purchases of tangible personal property which the Purchaser shall purchase from the Seller named after To except those orders which the Purchaser specifies by notice in writing that this Certificate does not apply.
Where do I file it?
Seller should retain this Certificate for Seller's files. Do NOT send to the Department of Taxation.
Sources
[1] Form G-17 (Rev. 2016), Resale Certificate for Goods, General, State of Hawaii Department of Taxation (the Official source link on this page).