Clear Form

FORM G-18                         STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2016)
                                  RESALE CERTIFICATE 
                                  GENERAL FORM 2 
             (For use where the Purchaser is to give Certificate in Special Form when 
             making purchases for projects where a building permit is required.)

To  
             Name of Seller

             Address of Seller                                                     Date of this Certificate

    City     State                Postal/ZIP Code

    The undersigned hereby 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, pursuant to section 237-13(2)(F), 
HRS, and Hawaii Administrative Rules (HAR), relating to resale certificates and sales at wholesale:
    That 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.
    That the nature and character of the Purchaser’s business is:

    That until this Certificate is revoked by notice in writing it shall apply to all sales of tangible personal property which the 
Purchaser shall purchase from the Seller named above, except those orders as to which the Purchaser shall specify by 
notice in writing that this Certificate does not apply.
    That all of the tangible personal property to which this Certificate applies will be used for purposes of resale, as set forth 
in section 237-4(a)(1), HRS, and section 18-237-4(a)(1), HAR; or for incorporation by the Purchaser into a manufactured 
product which will be sold, as set forth in section 237-4(a)(2), HRS, and section 18-237-4(a)(2), HAR; or for incorporation by 
the Purchaser (who is engaged in the contracting business or is subject to taxation the same as if engaged in the business 
of contracting) into a structure or other improvement on land as set forth in section 237-4(a)(4), HRS, and section 18-237-
4(a)(4), HAR.
    That when materials or commodities are purchased for incorporation into a structure or other improvement on land 
for which a building permit is required, the Purchaser will give notice in writing to the Seller as to this project, and those 
purchases shall be covered by a Special Form of resale certificate for each project. However, the Special Form shall not be 
required for purchases made for addition to general stock.
    That the Purchaser, pursuant to section 237-13(2)(F)(i), HRS, and section 18-237-13-02(d)(2)(B), HAR, shall pay to the 
seller the amount of any additional tax imposed upon the seller with respect to any transactions covered by this certificate.

             Name of Purchaser                                                             Signature

             Address of Purchaser                                                  Print Name of Signatory

  City       State                Postal/ZIP Code         Title (Owner, Partner or Member, Officer, or Duly Authorized Agent)Date

           Seller should retain this Certificate for Seller’s files. Do NOT send to the Department of Taxation.

                                                                                                                             FORM G-18