Are nonresidents exempt from paying the GET on goods purchased in Hawaii?

There is no GET exemption for goods sold in Hawaii to nonresidents. We do not issue tax exemption certificates to tourists or other nonresidents to exempt their purchases from Hawaii businesses. However, if the Hawaii business ships the goods directly to the customer’s out-of-state residence, then the sale is exempt and the business may claim a deduction. If the customer takes delivery of the goods in Hawaii and then ships the goods out-of-state, the sale is subject to GET. See Tax Information Release No. 98-5, “General Excise Tax Exemption for Tangible Personal Property, Including Souvenirs and Gift Items, Shipped out of the State,” and Form G-61, “Export Exemption Certificate for General Excise and Liquor Taxes,” for more information.